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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

From
HM Revenue & Customs
Updated
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Time limits for making decisions: Statutory payments decisions

Regulation 3 of the Statutory Sick Pay and Statutory Maternity Pay (Decisions) Regulations 1999 (SI 1999 No 776) and the Statutory Sick Pay and Statutory Maternity Pay (Decisions) Regulations (Northern Ireland) 1999 (SR 1999 No 159)

Regulation 13 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002 (SI 2002 No 2820) and regulation 13 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations (Northern Ireland) 2002 (SR 2002 No 379)

An employee disputing their employer’s decision on their entitlement to a statutory payment (SP) must request a decision in writing. They must deliver or send that request to HMRC within 6 months of the earliest day in respect of which entitlement to the SP is an issue.

For more information about how a person disputes entitlement see DANSP12700.