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

HMRC internal manual

Statutory Payments Manual

HM Revenue & Customs
, see all updates

Introduction: the role of the SPM

The SPM sets out the technical instructions for administering the statutory payments schemes which are:

  • Statutory Sick Pay (SSP)
  • Statutory Maternity Pay (SMP)
  • Statutory Paternity Pay (SPP)
  • Additional Statutory Paternity Pay (ASPP)
  • Statutory Adoption Pay (SAP)
  • Statutory Shared Parental Pay (ShPP)