NI17A - A guide to Maternity Benefits
Statutory Maternity Pay (SMP)
If you think your employer’s decision is wrong
If your employer does not pay you SMP when you think they should, or pays you less than you think you are entitled to, ask them for an explanation of the decision. There may be a good reason for it.
If you believe your employer's decision is wrong, you should ask for the reasons in writing. If you disagree with their decision, you can contact HM Revenue & Customs Enquiry Line on 0845 302 1479 for advice and information. If you still disagree with your employer's decision, you can then ask for a formal decision from HM Revenue & Customs Statutory Payments Disputes Team. They make decisions on all questions you may have on SMP. The Statutory Payments Disputes Team can be contacted on 0191 2255221.
HM Revenue & Customs will look at anything in writing that has to do with the question that has been asked. They will also ask for more evidence from you or your employer if needed.
If you find it hard to write down what you want to say, you can ask a friend or your trade union or staff association officer to help you. Or you can ask at your local HM Revenue & Customs office for advice. If your employer has given you anything in writing to do with SMP, keep it. HM Revenue & Customs will want to see it.
You and your employer will both get copies of the decision.
Your appeal rights
Both you and your employer have the right to appeal to the Tax Commissioners within 30 days of the date of the decision. If you decide to appeal you must write, using form DAA3 attached to leaflet DAA2 A Guide to your notice of Decision, to the HM Revenue & Customs Statutory Payments Disputes Team.
If your employer appeals, HM Revenue & Customs Statutory Payments Disputes Team will let you know.
The HM Revenue & Customs officer may decide to review their decision rather than sending the case straight to the Tax Commissioners. If they do they will contact you about this.
Details of the appeals process is given in the Department for Constitutional Affairs booklet - Tax Appeals. A guide to appealing against decisions on HM Revenue & Customs and other matters, available from any HM Revenue & Customs Office.
When will you get paid if you have asked HMRC for a decision?
If neither you nor your employer appeal against HM Revenue & Customs officer’s decision and it was in your favour, your employer must pay you:
- by your next pay day or
- if that is not possible, no later than the second pay day after the time for appeal has run out.
If your employer has not paid you in that time, contact HM Revenue & Customs Statutory Payments Disputes Team. If you or your employer appeal against HM Revenue & Customs officer’s decision you cannot be paid until the appeal has been heard or withdrawn. If after the appeal the decision is that your employer should pay you SMP, your employer must pay you:
- by your next pay day or
- if that is not possible, no later than the second pay day after the appeal decision.
If the HM Revenue & Customs officer decides that you are not entitled to SMP you may be able to claim Maternity Allowance from Jobcentre Plus.
