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  1. Home
HMRC internal manual

Statutory Payments Manual

From:
HM Revenue & Customs
Published
15 April 2016
Updated:
6 April 2025 - See all updates
  1. Back to contents

SPM100000 - Introduction: contents

  1. SPM100100
    The structure of the SPM
  2. SPM100200
    The role of the SPM
  3. SPM100300
    Comments about the SPM
  4. SPM100400
    Responsibility of HMRC
  5. SPM100500
    Dealing with questions about Statutory Payments
  6. SPM100600
    Definition of an employee and employer
  7. SPM100700
    Statutory Payments Dispute Team
  8. SPM100800
    Referral to Acas/LRA
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