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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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

Stat pyts team to check through appeal brief and make amendments where required]

Appeal brief for ordinary statutory paternity pay (birth)

The  statutory paternity pay (birth) appeal brief template can be used to include information that HMRC staff will need to help them represent HMRC at a tribunal when dealing with a dispute about entitlement for  statutory paternity pay (SPP),  when an employee’s partner has given birth to a child. Paragraphs should be removed or added as required for individual appeals.

Appeal brief for statutory paternity pay (adoption)

Use the  statutory paternity pay (adoption) appeal brief template can be used to include information that HMRC staff will need to help them represent HMRC at a tribunal when dealing with a dispute about entitlement for SPP when an employee has adopted a child.

Generic information

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