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HMRC internal manual

Statutory Payments Manual

Statutory Payments Manual: recent changes

Below are details of the amendments that were published on 7 April 2014 (see the update index for all updates) 

Page Details of update  
SPM10625 Text updated  
SPM10646 Minor text amendments  
SPM10655 Updated information on calculating AWE for different pay patterns  
SPM20700 Contents amended  
SPM20705 Maternity Pay Period clarified  
SPM20710 Deleted - historic information  
SPM20715 Heading amended and information on multiple births added  
SPM20750 Deleted  
SPM90100 Contents page amended  
SPM90110 Further information on penalties added and contact information updated  
SPM90115 Tribunal information updated  
SPM90116 Review information updated  
SPM90120 Deleted  
SPM90140 Information from SPM90150 added  
SPM90150 Deleted - see SPM 90140  
SPM90200 Contents amended  
SPM90210 Legislation list removed and replaced with information on formal decisions  
SPM90213 Deleted  
SPM90216 Renumbered to SPM90215 and information about new penalty regime from 6 April 2014 added  
SPM90220 Links removed and paragraphs reorganised  
SPM90230 COG reference removed  
SPM90240 Minor text amendments and links removed  
SPM90250 Legal references clarified  
SPM90260 Legal references clarified and link removed  
SPM90270 Heading amended and legal references clarified  
SPM90300 Contents amended  
SPM90310 Heading amended and paragraphs reorganised  
SPM90313 Text added  
SPM90316 Deleted  
SPM90320 Heading amended and paragraphs reorganised  
SPM90340 Paragraphs reorganised  
SPM90350 Legal references clarified  
SPM90360 Legal references clarified and minor text amendments  
SPM90370 Legal references clarified  
SPM90380 Reference to PTS removed further text added  
SPM90390 Deleted  
SPM90400-SPM90440 Deleted - information covered in SPM90100  
SPM90500-SPM90560 Deleted  
SPM90600 Deleted  
SPM90700 Contents amended  
SPM90710 Deleted - information covered in SPM90720  
SPM90720 Added information about appeals  
SPM90730 Deleted - information covered in SPM90710  
SPM90740 Information on withdrawing appeals amended  
SPM90750 Information on settling appeals amended  
SPM90760 Text added