SPM60305 – Disputes, Decisions, Reviews and Appeals - The formal decision

Who can ask for a decision

A formal decision under section 8 of SSCTOFA1999/article 7 of SSCTOFO(NI)1999 can be requested by:


  • the decision maker at a Jobcentre Plus or in Northern Ireland the Jobs and Benefits Office on behalf of the Secretary of State for Work and Pensions or the Department of Social Development.
  • An employee who does not agree with their employer's decision on their entitlement to a Statutory Payment
  • An HMRC officer, such as an Employer Compliance Officer, who finds an error in the amounts paid or recovered by the employer
  • An employer who thinks they are entitled to recover:
  • SSP under PTS, see SPM10910, or
  • 100% of SMP, SPP or SAP plus NICs compensation of 4.5%under SER rules. See SPM21300.