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.