SPM50525 - Medical Referrals - Incapacity for work

Medical Services unable to offer an opinion

Consider each case on its merits when Medical Services are unable to examine the employee and cannot offer an opinion about whether or not the employee is or was incapable.


Employer has asked HMRC to obtain an opinion from Medical Services

If Medical Services were unable to examine the employee and cannot offer an opinion send form SSP36 to the employer and let them decide if they wish to pay SSP. They may find the employee had good reason for not attending the medical examination and ask HMRC to arrange a further appointment.


HMRC needs medical advice before making a decision on whether SSP is payable

If Medical Services were unable to examine the employee and cannot offer an opinion HMRC should ask the employee why they failed to attend the medical examination. If the employee does not respond HMRC should write to the employer and employee saying Medical Services could not give an opinion and in the absence of any independent medical opinion we have supported the employer.

If the employee had good reason for not attending the medical examination HMRC should consider arranging a further appointment.


Second reference requested

A further signed statement is not required. You should:


  • (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This text has been withheld because of exemptions in the Freedom of Information Act 2000)