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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Notices of decision: Wording of statutory payments decisions: Period covered by entitlement to statutory adoption pay decisions

General

DANSP36100 explains the general principles to apply when wording decisions about entitlement for statutory payments.

If a person is entitled to statutory adoption pay (SAP) it is payable for a maximum of 39 weeks. The adoption pay period (APP) can start on any day of the week, so can end on any day of the week.

Adoption pay period ends before decision is made

Where a decision is about a person’s entitlement to SAP the period should start with the first day of the APP and if the APP has ended, end with the last day of the APP.

Example - APP has ended when decision is made

On 14 May 2010 the following decision is made:

My decision is that:

Angela Jones is entitled to statutory adoption pay of £123.06 per week for thirty nine weeks from 1 July 2009 to 30 March 2010, which ABC Limited is liable to pay.

Commentary on example

HMRC considers that Angela Jones is entitled to statutory adoption pay but the employer does not. The decision shows the first and last day of the APP.

Adoption pay period has not ended before decision is made

If the decision is made before the APP has ended issue a decision showing the last day of the last complete week in the APP before the date on which the decision is made. The decision should also show that entitlement to SAP continues until the maximum amount of SAP has been paid or until the employee no longer satisfies the conditions for entitlement.

Example - APP has not ended when decision is made

On 14 August 2009 the following decision is made:

My decision is that:

Angela Jones is entitled to statutory adoption pay of £123.06 per week for six weeks from 1 July 2009 to 11 August 2009.

Angela Jones entitlement to statutory adoption pay and the liability of ABC Limited to pay it will continue until the maximum amount of statutory adoption pay has been paid or until Angela Jones no longer satisfies the conditions for entitlement.

Employer declared bankrupt or in liquidation during disputed period of entitlement

If an employer is declared bankrupt or in liquidation during a disputed period of entitlement to SAP, the period covered by the decision should end with the last day of the week before the employer was declared bankrupt or date of liquidation. Do not include the week that included the date of bankruptcy or the date of liquidation. SPM70305 explains that HMRC is liable to pay any SAP payable from the start of the week following the date of bankruptcy or date of liquidation, whichever is appropriate.