SPM60115 - Disputes, Decisions and Appeals - An overview

The formal decision

Formal decisions under the provisions of section 8 of SSCTOFA1999/article 7 ofSSCTOFO(NI)1999 are given by an Officer in HMRC.

Most section 8/article 7 decisions on liability to pay a statutory payment will be made by an Officer in the Statutory Payments Dispute Team, Room BP 3202, Benton Park View, Longbenton, Newcastle upon Tyne. NE98 1YS. A decision may be given to settle a dispute between an employee and their employer or DWP/SSA may have requested a decision on entitlement to SSP or SMP following a claim to state benefits.

For more information about( benefit involved cases, see SPM60210.

Decisions may also be given by another officer, such as an ECO if they 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. An ECO or another Officer within the EC office or LBS will normally make those decisions. The EIM can also give a section 8/article 7 decision.