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SPM240500 | Information Powers - who can be issued with a Formal Information Notice

From HM Revenue & Customs · Statutory Payments Manual

SMP and SSP

You can only issue a Formal Information Notice to a person:

  • claiming to be entitled to SMP or SSP

  • who is a party to the decision about entitlement, which includes a person:

  • who is, or has been, an employer of a person claiming to be entitled to SMP or SSP

  • carrying on an agency or other business who introduces or supplies people to do work or perform services

  • who is a servant or agent of any of the above people.

SAP, SPP, ShPP, SPBP and SNCP

You can only issue a Formal Information Notice to a person:

  • claiming to be entitled to SAP, SPP, ShPP, SPBP or SNCP

  • who is or has been the spouse, partner or civil partner of a person claiming to be entitled to SAP, SPP, ShPP, SPBP or SNCP

  • who is, or has been, an employer of a person claiming to be entitled to SAP, SPP, ShPP, SPBP or SNCP

  • carrying on an agency or other business who introduces or supplies people to do work or perform services

  • who is a servant or agent of any of the above people.