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HMRC internal manual

Statutory Payments Manual

Information Powers - information or documents are unavailable

If the person states that the information or documents are not available and you

  • do not consider an extension of the time limit to be appropriate or
  • are not satisfied with the person’s explanations

write to the person setting out your reasons.

If the person informs you that he or she cannot obtain the information, or says that it does not exist (documents only) and you are satisfied that the claim is genuine, you should set aside the relevant part of the Formal Information Notice.

Employers are required to keep statutory payment records. If the missing information or documents form part of these records you should consider whether a penalty for failure to keep records is appropriate, see SPM230800.

The legislation which prescribes the records employers must keep is:

  • Regulation 13 of the Statutory Sick Pay (General) Regulations 1982 SI1982/894
  • Regulation 26 of the Statutory Maternity Pay (General) Regulations 1986 SI1986/1960
  • Regulation 9 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002 SI2820/2002
  • Regulation 13 of the Statutory Sick Pay (General) Regulations (Northern Ireland) 1982 S.R. 1982 No 263
  • Regulation 26 of the Statutory Maternity Pay (General) Regulations (Northern Ireland) 1986 S.R. 1987 No 30
  • Regulation 9 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations (Northern Ireland) 2002 S.R. 2002 No 379.
  • Regulation 9 of the Statutory Shared Parental Pay (Administration) Regulations 2014