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HMRC internal manual

Statutory Payments Manual

Miscellaneous: disputes

If the employee does not agree with their employer’s decision not to pay a SP, they are entitled to ask HMRC to issue an opinion on the matter and if necessary a formal decision under section 8 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999.

For details of the disputes and decisions procedures, see the Decisions and Appeals for National Insurance and Statutory Payments (DANSP) manual.