Chapter 60: Challenging decisions on statutory payments
This chapter covers:
1. Notification of your employer’s decision (
here)
2. Involving HM Revenue and Customs (
here)
3. Appealing against a decision (
here)
4. Appeals to the Upper Tribunal (
here)
5. Appeals to the courts (
here)
6. Payment if your challenge is successful (
here)
This chapter explains the rules for challenging decisions on entitlement to statutory payments. These rules do not apply to challenging decisions on other benefits (except some decisions on national insurance contributions - see
here).
In this chapter, when the term First-tier Tribunal is used, it means the First-tier Tribunal (Tax) and when the term Upper Tribunal is used, it means the Upper Tribunal (Tax and Chancery).