SPM60125 - Disputes, Decisions, Reviews and Appeals - An overview

After the First-tier Tribunal decision

If the appeal is upheld by the First-tier Tribunal the Statutory Payments Team, PAYE SA & NICs Technical, BP7201, Benton Park View, Newcastle should be informed as quickly as possible. If a point of law is at issue it may be appropriate to ask for a case to be stated and this needs to be done within 30 days of the decision being issued.

If the First-tier Tribunal rule that the employer is liable to pay the statutory payment to their employee, compliance should be monitored by the Statutory Payments Dispute Team, Room BP 2301, Benton Park View, Longbenton, Newcastle upon Tyne. NE98 1YS. handling the dispute.

See SPM60425.