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Official guidance
Decisions and appeals for National Insurance Contributions and Statutory Payments
  • DANSP00010 · Data protection
  • DANSP00100 · About this guidance
  • DANSP00200 · Where to get help
  • DANSP01000 · Legislation
  • DANSP04000 · Tribunals Reform from 1 April 2009
  • DANSP05000 · HMRC’s Litigation and Settlement Strategy
  • DANSP05500 · Summary of dispute resolution process
  • DANSP07000 · Use of terms
  • DANSP07100 · How National Insurance and employment status disputes arise
  • DANSP07200 · How statutory payments disputes arise
  • DANSP07300 · Giving an opinion
  • DANSP07400 · Mandatory submissions to CS&TD IPD Technical
  • DANSP08000 · No formal decision covering dispute
  • DANSP08100 · Formal decision covers dispute decision
  • DANSP08200 · Statutory payments
  • DANSP08600 · Disputes outside HMRC jurisdiction
  • DANSP08700 · Complaints
  • DANSP08800 · The Adjudicator and the Parliamentary Ombudsman
  • DANSP09000 · Judicial review
  • DANSP10000 · Human rights legislation
  • DANSP12000 · What are decisions
  • DANSP12500 · When to make decisions
  • DANSP13000 · Who makes decisions
  • DANSP14000 · Time limits for making decisions
  • DANSP15000 · Decision types
  • DANSP26000 · Disputes for which there are no appealable decisions
  • DANSP26100 · Department for Work and pensions or the Social Security Agency ask for a decision
  • DANSP26200 · Evidence required to make statutory payments decisions
  • DANSP26700 · Recording National Insurance contributions on SAFE
  • DANSP26800 · Recording underpayments of National Insurance contributions in National Insurance Contributions Office
  • DANSP27000 · Notices of decision
  • DANSP43700 · Recording decisions on NPS (formerly NIRS2)
  • DANSP44000 · Varied decisions
  • DANSP45600 · Superseding decisions
  • DANSP46000 · Co-ordinating action on National Insurance contributions decisions and income tax determinations or assessments
  • DANSP47000 · Recovery of unpaid National Insurance contributions referred to the Courts
  • DANSP48000 · Confidentiality
  • DANSP50000 · Appeals
  • DANSP55000 · Reviews
  • DANSPUPDATE001 · Update Index
  • DANSP04500 · Decisions and appeals before 1 April 2009
  • DANSP100930 · Recent changes to this guidance
  • DANSP110421 · Recent changes to this guidance
  • DANSPUPDATE100930 · Recent changes to this guidance
  • DANSPUPDATE110421 · Recent changes to this guidance
  1. Decisions and appeals for National Insurance Contributions and Statutory Payments
  2. Department for Work and pensions or the Social Security Agency ask for a decision

DANSP26100 | Department for Work and pensions or the Social Security Agency ask for a decision

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

The Department for Work and Pensions (DWP) (Great Britain) or the Social Security Agency (SSA) in the Department for Social Development in Northern Ireland (DSD), may need a decision about entitlement to statutory sick pay (SSP) or statutory maternity pay (SMP) before determining whether a person is entitled to Universal Credit (UC), Employment and Support Allowance (ESA), Incapacity Benefit (IB) or Maternity Allowance (MA). DWP or the SSA cannot pay UC, ESA, IB or MA if the employee is entitled to SSP or SMP.

On behalf of the Secretary of State for Work and Pensions (Great Britain) or the DSD, the DWP or the SSA will ask HMRC to make a decision on SSP or SMP entitlement if

  • an employee tries to claim UC, ESA, IB or MA and DWP or SSA think that the employer should have paid SSP or SMP, or

  • there is some doubt about the amount of SSP or SMP the employer has paid, or the period of entitlement.

DWP or SSA will refer these cases to the Statutory Payments Disputes team in HMRC’s PT Operations North East, as benefit involved cases.

A formal decision should always be given if requested by DWP or the SSA.

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