SPM60310 – Disputes, Decisions, Reviews and Appeals - The formal decision

Responsibility for giving a decision

Decisions under the provisions of section 8 of SSCTOFA1999/article 7 of SSCTOFO(NI)1999 are given by an HMRC Officer.

Most decisions on liability to pay a statutory payment will be made by an Officer in the SP Disputes Team to settle a dispute between an employee and their employer or when requested by DWP/SSA.

Decisions may also be given by an Officer in an HMRC office if an ECO has discovered that an employer has not paid the correct amount of a statutory payment to their employee or has recovered too much from the NI fund. However, all disputes between an employer and employee are dealt with by the SPDisputes Team.