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HMRC internal manual

Statutory Payments Manual

HM Revenue & Customs
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Miscellaneous: general policy on enforcement

HMRC’s main emphasis is ensuring that employers pay their employees the SP they are entitled to, by helping employers to operate the scheme correctly. It is important that this education and advisory role is maintained. Enquiries from employers seeking advice on operating a SP scheme should be referred to the Help and Support Team for business 0300 1231083.

HMRC should always seek recovery of NICs arrears caused by mistakes in operating the SMP scheme and/or the SER scheme for recovery of SMP paid.

If enforcement becomes necessary, see SPM230000. For advice, contact PT Customer Product and Process, Statutory Payments Technical Team, Room BP4202, Benton Park View, Newcastle upon Tyne.