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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
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Change in Circumstances - paying ASPP following a change of mind in the event of the death of the mother/adopter

An employee after applying for ASPP can within eight weeks of the date of the mother’s or adopter’s death

  • withdraw their application
  • change the start date
  • change the end date

with immediate effect.

Withdraw application

If an employee wishes to withdraw their application more than eight weeks after the date of the mother’s or adopter’s death but before the ASPP pay period has begun, they may, if reasonably practicable, give their employer written notice at least six weeks before the date they expected their ASPP to start.

Change start/end date

If an employee wishes to change the start/end date of their ASPP more than eight weeks after the date of the mother’s or adopter’s death they may, if reasonably practicable, give their employer written notice at least six weeks before the earlier of the:

  • original start date or
  • new date.

The employer must confirm (in writing) within 28 days the date on which their employee’s ASPP pay period begins (or began) and ends.