Welfare Benefits and Tax Credits Handbook 2019/20Part 9: Getting a benefit decision changedChapter 59: Challenging decisions on statutory payments Key facts
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Welfare Benefits and Tax Credits Handbook 2021/22

Key facts
    •Your employer should make the initial decision on your entitlement to statutory sick pay, statutory maternity pay, statutory adoption pay, stautory paternity pay and statutory shared parental pay.
    •If you disagree with your employer’s decision, or your employer has failed to make a decision, you can ask HM Revenue and Customs (HMRC) to decide whether you are entitled.
    •If you disagree with HMRC’s decision on your entitlement, you can ask for it to be reviewed. If you are unhappy with the outcome of the review, you can appeal to the First-tier Tribunal.
    •If you disagree with the First-tier Tribunal’s decision, you may be able to appeal to the Upper Tribunal. If you disagree with the Upper Tribunal’s decision, you may be able to appeal to a court.
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