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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 Paternity Pay

Before making a decision about Statutory Paternity Pay (SPP) or whether an employer is entitled to recover any part of SPP paid to employees and National Insurance contributions 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

  • where adoption is involved

    • notification of matching including the date of notification, see SPM130400 and SPM130500,
    • whether the employee was employed in the matching week, see SPM140300,
    • whether the employee started working for a new employer after the child was adopted, see SPM140400,
    • child’s entry into UK if from abroad, see SPM140600,

    • where birth is involved

      • date of notification of expected date of childbirth or actual date of birth, see SPM140600,
      • notification by the employee to the employer of expected paternity leave, see SPM140600,
      • whether the employee was employed up to the qualifying week, see SPM140300 ,

      • 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,
        • any periods the employees worked for the liable employer during the paternity pay period, see SPM140300,
        • whether the employee started working for a new employer after the child was adopted, see SPM140400,

        • 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 SPM140300,
          • 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.