After the First-tier Tribunal have given their ruling, it will
inform HMRC, the appellant and any other party joined to the appeal
whether the appeal has been upheld.
In Statutory Payment cases, there will normally be the
second interested party who was joined to the appeal. Both parties
have equal appeal rights against the First-tier Tribunal decision.
This means that it is important to ensure that the
non-appellant party is properly informed of the decision (whether
or not they were joined in the appeal).
Should the appeal be upheld the Statutory Payments Team,
PAYE SA & NICs (PSN) Technical,BP7201, Benton Park View, Newcastle upon Tyne must be
informed immediately to allow HMRCand DWP to consider whether there is a point of law at
issue and whether it is appropriate toappeal.
The interested parties to the decision, including HMRC have
56 days from the date the First-tier Tribunal gives full written
reasons for its decision in which to seek permission to appeal.
Should HMRC decide to ask for a case to be stated, the
presenting officer will be asked to arrange for the request to be
made to the Clerk.
Should the employer appeal against a First-tier Tribunal
ruling that they are liable to pay the Statutory Payment they
cannot be required to pay the Statutory Payment until the appeal is
either withdrawn or heard by the Upper Tribunal.
For more information about how to appeal against the
First-tier Tribunal decision, see
Appeals, Reviewsand Tribunals Guidance.
After the First-tier Tribunal decision has been given, the case should be returned to the presenting officer who may retain the papers in case an appeal is lodged.
If the decision is that the employer is liable to pay the
statutory payment to their employee they should make the payment by
the first pay day after the notice of the decision is issued. If
this is not practicable, they must make the payment on or before
the following pay day.
If they ask for permission to appeal they cannot be required
to make the payment until the appeal has been cleared.
