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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
, see all updates

Paying and Recovering - SMP/SAP/SPP/ASPP/ShPP: paying after a formal decision

If a nominated officer gives a formal section 8 decision that an employer is liable to pay SMP/SAP/SPP/ASPP/ShPP, the employer must:

  • pay their employee within the given time limit as set down in law, or
  • appeal to the First-tier Tribunal against the decision within 30 days of the date they are notified of the decision. If the employer does not appeal against the HMRC decision they must pay SMP/SAP/SPP/ASPP/ShPP:

    • no later than the next normal pay day, or
    • if this is not practicable because of their accounting system, no later than the next pay day, or
    • if there are ‘in house’ arrangements and the employer would not normally have paid an employee until after the pay day specified above, they must pay SMP/SAP/SPP/ASPP/ShPP no later than the day they would have paid wages for the same period.

For action after a decision has been made, see the Decisions and Appeals for National Insurance and Statutory Payments (DANSP) manual.