SPM50110 -Medical Referrals - Overview
Responsibility for handling medical referrals
HMRC are responsible for seeking any medical advice required to:
- advise employers who, for SSP purposes, ask for independent medical advice on whether their employee is unfit for work due to incapacity.
- advise employers who are unsure whether an employee's incapacity is pregnancy related for SMP purposes.
- give an opinion or decision under section 8 of SSCTOFA1999/article 7 of SSCTOFO (NI)1999 when an employer and employee do not agree that the employee's absence from work is due to:
-
- sickness or incapacity for work, or
- a pregnancy related illness or condition.
For handling disputes, see Decisions and Appeals for National Insurance and Statutory Payments

