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HMRC internal manual

Statutory Payments Manual

Introduction: referral to ACAS/LRA

Employee’s employment protection rights

Terminating someone’s employment because they take or seek to take statutory leave is unfair dismissal

If a customer needs more information about employment rights refer them to:

  • ACAS in Great Britain, or
  • LRA in Northern Ireland.

Referrals to ACAS or LRA

ACAS and LRA have public enquiry points based in their main offices across the country which deal with questions from employers, employees and others about a wide range of employment relations matters including maternity/paternity and adoption leave. Their contact numbers are as follows:


National enquiry line 0300 123 1100

Their website address is


Belfast, 028 9032 1442

Londonderry, 028 7126 9639

Their website address is