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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
, see all updates

Information Powers - who can be issued with a Formal Information Notice

SMP and SSP

You can only issue a Formal Information Notice to a person:

  • claiming to be entitled to SMP or SSP
  • who is a party to the decision about entitlement, which includes a person:

    • who is, or has been, an employer of a person claiming to be entitled to SMP or SSP
    • carrying on an agency or other business who introduces or supplies people to do work or perform services
    • who is a servant or agent of any of the above people.

SAP, SPP, ASPP and ShPP

You can only issue a Formal Information Notice to a person:

  • claiming to be entitled to SAP ,SPP, ASPP or ShPP
  • who is or has been the spouse, partner or civil partner of a person claiming to be entitled to SAP, SPP, ASPP or ShPP
  • who is, or has been, an employer of a person claiming to be entitled to SAP, SPP, ASPP or ShPP
  • carrying on an agency or other business who introduces or supplies people to do work or perform services
  • who is a servant or agent of any of the above people.