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HMRC internal manual

Statutory Payments Manual

From:
HM Revenue & Customs
Published
15 April 2016
Updated:
6 April 2025 - See all updates

Summary

How HM Revenue & Customs administers statutory payments, including Statutory Sick Pay, Statutory Maternity Pay, Statutory Paternity Pay and Statutory Adoption Pay

Contents

  1. SPM000010
    Data protection
  2. SPM100000
    Introduction: contents
  3. SPM110000
    Statutory Sick Pay (SSP): contents
  4. SPM120000
    Statutory Maternity Pay (SMP): contents
  5. SPM130000
    Statutory Adoption Pay (SAP): contents
  6. SPM140000
    Statutory Paternity Pay (SPP): contents
  7. SPM160000
    Shared Parental Pay and Leave (ShPP/SPL): contents
  8. SPM165000
    Statutory Parental Bereavement Pay (SPBP): contents
  9. SPM167000
    Statutory Neonatal Care Pay (SNCP) - general information
  10. SPM170000
    Average Weekly Earnings (AWE): contents
  11. SPM180000
    Paying and recovering
  12. SPM190000
    Special Cases: contents
  13. SPM200000
    Change in Circumstances: contents
  14. SPM210000
    Record Keeping: contents
  15. SPM220000
    Miscellaneous: contents
  16. SPM230000
    Penalties: contents
  17. SPM240000
    Information Powers: contents
  18. SPM250000
    Continuous Employment: contents
  19. SPM260000
    Glossary

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