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Official guidance
Decisions and appeals for National Insurance Contributions and Statutory Payments

DANSP08200 · Statutory payments

  • DANSP08300 · Interested parties
  • DANSP08400 · Origin of dispute
  • DANSP08500 · Employer will not pay statutory payments
  1. Statutory payments: Contents
  2. Statutory payments: Origin of dispute

DANSP08400 | Statutory payments: Origin of dispute

From HM Revenue & Customs · Decisions and appeals for National Insurance Contributions and Statutory Payments

Most disputes about statutory payments will start when an employee whose employer fails to pay them a statutory payment contacts

  • their local Department for Work and Pensions (DWP) (Great Britain) or Social Security Agency (SSA) (Northern Ireland) office to claim a state benefit - in such cases DWP or SSA will raise a benefit involved case and send it to PT Operations Statutory Payment Disputes Team (SPDT) to investigate,

  • an HMRC Helpline or Contact Centre.

If there is a dispute between the employer and employee which cannot be cleared, the case, together with all available details, must be referred immediately to SPDT.

Sometimes disputes arise when Customer Compliance find an error during an examination of an employer’s records. If the dispute cannot be resolved the Compliance Officer should refer the case to SPDT.

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