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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Updates: Decisions and appeals for National Insurance Contributions and Statutory Payments

2016

published amendments

Notices of decision: Who to name in decisions: Not possible to name all affected persons
hyperlink inserted at DANSP41500
Hyperlink DANSP41500 inserted
Updated guidance on what to do when you have not been able to agree a representative sample and who to contact for further advice before a section 8 decision is issued.
Notices of decision: Who to name in decisions: More than six persons affected
New guidance advising you must first try to obtain an representative sample where more than 6 persons affected by a decision and what to do when a representative sample cannot be agreed with the employer.

published amendments

Notices of decision: Who to name in decisions: Not possible to name all affected persons
Guidance updated to specify the information required when contacting the PTCPP Technical Team

published amendments

Notices of decision: Who to name in decisions: More than six persons affected
PTCPP Technical Team contact changed
Notices of decision: Who to name in decisions: Not possible to name all affected persons
PTCPP Technical Team contact changed

published amendments

Statutory payments: Employer will not pay statutory payments
Removed references to ordinary from SPP and removed reference to ASPP 3rd Bullet OSPP1 (previously SPP1) for ordinary statutory paternity pay (previously called statutory paternity pay) 5th Bullet ASPP1 for additional statutory paternity pay.

published amendments

Statutory payments: Employer will not pay statutory payments
heading made smaller
heading altered
Legislation: The Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations (Northern Ireland) 2002
Removed all reference to ordinary in statutory paternity pay.
Legislation: The Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002
Removed ordinary and O from OSPP

published amendments

Legislation: The Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations (Northern Ireland) 2002
Change 'OSPP' to 'SPP'.
Legislation: The Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002
Change from 'OSPP' to 'SPP'.
When to make decisions: Statutory payments
Amended for 2015 to 2016 tax year information.
Evidence required to make statutory payments decisions: Additional statutory paternity pay
Correct hyperlinks applied.
Evidence required to make statutory payments decisions: Statutory Paternity Pay
Content amended from 'OSPP' to 'SPP'.
Evidence required to make statutory payments decisions: Statutory Adoption Pay
Correct hyperlinks applied.
Evidence required to make statutory payments decisions: Statutory maternity pay
Correct hyperlinks applied.
Evidence required to make statutory payments decisions: Statutory sick pay
Remove reference to an employer recovering SSP paid to employees under the percentage threshold scheme (PTS).
Statutory payments: Employer will not pay statutory payments
Amend to correct statutory payment name.
Updated link to medical referral information.
Appeals: Statutory payments briefs for tribunal hearings: Statutory paternity pay
Removed all reference to ordinary from ordinary statutory paternity pay.

2017

published amendments

Superseding decisions
Instruct HMRC staff to contact the IPD Technical Team before issuing Section 8 Decisions in respect of the Employment Allowance.