Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

From
HM Revenue & Customs
Updated
, see all updates

Notices of decision: Covering letter: Statutory payments

DANSP43100 explains that with most notices of decision you will issue a covering letter.

Examples of the information you should provide in a covering letter sent with a decision about statutory payments, if not provided in previous correspondence, includes

  • Where HMRC considers that an employee is entitled to statutory payments but the employer does not, explain by reference to legislation, why we consider that the employee is entitled.
  • Where HMRC considers that an employee is not entitled to statutory payments but the employee does, explain by reference to legislation, why we consider that the employee is not entitled.
  • Where there is a dispute about which person is liable to pay statutory payments explain by reference to the legislation why HMRC chose the person they consider is liable to pay.
  • Where there is potentially continuing entitlement to statutory payments because for example the period of incapacity for work has not ended when the decision is made, the decision will reflect this. In the letter explain when entitlement can end and the maximum amount payable.