SPM60130 - Disputes, Decisions, Reviews and Appeals - An overview

Statutory time limits within the decision and appeal process

An employee who is unhappy with their employer’s decision that they are not entitled to a Statutory Payment may ask HMRC for a decision to settle the dispute with their employer. Jobcentre Plus/Jobs and Benefits Office may also ask for a decision as part of their process for deciding whether state benefits are payable, such as Incapacity Benefit or Maternity Allowance. Both the employee and the employer may then appeal against the HMRC decision. However, there are time limits within which the request for a decision or the appeal must be made.

An employee must request a decision on entitlement within 6 months of the first day for which entitlement to SSP is in dispute. This may be on form SSP14, SMP14, SAP14 or SPP14 but may be in the form of a letter. Note: this does not apply to requests by Jobcentre Plus/Jobs and Benefits office made on behalf of the Secretary of State in order to decide entitlement to state benefits.

If the dispute is not cleared by an informal opinion and a decision is issued, both the employer and the employee have the right to appeal against the decision within 30 days of the date the decision is issued.

In addition, once the customer has appealed to HMRC they may have a review or appeal to the tribunal, for time limits see ARTG2010

Regulation 2 & 3 of the Statutory Sick Pay and Statutory Maternity Pay (decisions) Regulations1999