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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 additional statutory paternity pay decisions

General

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

If a person is entitled to additional statutory paternity pay (ASPP) it is payable for a minimum of two weeks and a maximum of 19 weeks, depending on when the employee starts receiving ASPP. Payment cannot continue beyond the end of the Statutory Maternity Pay, Maternity Allowance or Statutory Adoption Period.

Additional Statutory Paternity Pay period ends before decision is made

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

Example - ASPP period has ended when decision is made

On 13 July 2011 the following decision is made:

My decision is that:

Frank Jones is entitled to additional statutory paternity pay of £xx.xx per week for 4 weeks from xx xxxxx 2011 to xx xxxxxx 2011, which ABC Limited is liable to pay.

Commentary on example

HMRC considers that Frank Jones is entitled to additional statutory paternity pay but the employer does not. The decision shows the first and last day of the ASPP period.

Adoption pay period has not ended before decision is made

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

Example - ASPP has not ended when decision is made

On xx xxxxx 2011 the following decision is made:

My decision is that:

Frank Jones is entitled to additional statutory paternity pay of £xx.xx per week for four weeks from xx xxxxx 2011 to xx xxxxx 2011.

Frank Jones entitlement to additional statutory paternity pay and the liability of ABC Limited to pay it will continue until the maximum amount of additional statutory paternity pay has been paid or until Frank 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 ASPP, 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 ASPP payable from the start of the week following the date of bankruptcy or date of liquidation, whichever is appropriate.