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HMRC internal manual

Statutory Payments Manual

Introduction: Statutory Payment Disputes Team (SPDT)

Statutory payment work for both Great Britain and Northern Ireland and all disputes and requests for a decision are dealt with by the Statutory Payments Dispute Team, HM Revenue & Customs, PT Operations NE England, BX9 1AN.

Disputes involving employees in Northern Ireland

Although the operation of the scheme is the same in Northern Ireland, the relevant legislation is different. When quoting legislation, the correct, Northern Ireland legislation must be used.