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

HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
, see all updates

Introduction: comments about the SPM

Personal Tax, Customer Product and Process, Statutory Payments Technical Team at Benton Park View, Newcastle upon Tyne are responsible for the SPM.

If you would like to suggest any improvements to it or have any comments, please click the “Feedback” button on the left hand side of the screen on any of the SPM pages