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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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Appeals: Statutory payments briefs for tribunal hearings: Statutory maternity pay

Use the statutory maternity pay appeal brief template to include information that HMRC staff will need to help them represent HMRC at a tribunal when dealing with a dispute about entitlement to statutory maternity pay. Paragraphs should be removed or added as required for individual appeals.

Also refer to DANSP53200 which tells you about generic information that you may want to include in the brief.