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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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HM Revenue & Customs
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Evidence required to make statutory payments decisions: Statutory Adoption Pay

Before making a decision about Statutory Adoption Pay (SAP) or whether an employer is entitled to recover any part of SAP paid to employees and NIC compensation under the small employers relief scheme (SER), evidence and representations must be collected from both parties to make a decision.

There may be conflicting evidence or interpretations of events by the employer and employee. Before the decision can be given the evidence must be considered objectively. Evidence must be collected from both parties. Depending upon the nature of the dispute, the evidence may include a selection of the following

  • notification of matching including the date of notification, see SPM130400 and SPM130500,
  • notification of start of statutory adoption leave, see SPM130400,
  • details about employment

    • whether there is a dispute about employment status and the outcome, see SPM220300 and DANSP15600,
    • whether the employee satisfies the continuous employment rule, see SPM250100,
    • whether the employee was employed in the matching week, see SPM130200 ,
    • any periods the employees worked for the liable employer during the adoption pay period, see SPM200100,
    • whether the employee started working for a new employer after the child was adopted, see SPM200400,

    • wage records

      • all details required to calculate average weekly earnings, i.e. every payment of earnings and dates of payment in the relevant period, see continuous employment rule, see SPM171000 ,
      • all details required to calculate whether the employer qualifies for SER, see SPM182100,

      • if adopted from abroad

        • official notification of suitability to adopt, including date of issue, see SPM130200,
        • evidence of entry into UK, see SPM130500.

The decision maker will have to decide what evidence is required based on the nature of the dispute. They will have to establish all relevant facts and where possible obtain documents and/or extracts from relevant records to substantiate those facts.