SolvedDANSP13300 | Who makes decisions: Statutory payments decisions
From HM Revenue & Customs · Decisions and appeals for National Insurance Contributions and Statutory Payments
DANSP13100 explains the general rules about who should make decisions. The Statutory Payments Disputes Team make most statutory payments (SP) decisions.
Customer Compliance Group can also make SP decisions as part of their duties, for example, where they identify that the amount paid or recovered was incorrect and the employer does not agree.
If before making decisions the decision maker needs technical advice contact CS&TD IPD Statutory Payments Technical Team.