•Your employer should make the initial decision on your entitlement to statutory sick pay, statutory maternity pay, statutory adoption pay, statutory paternity pay, statutory shared parental pay and statutory parental bereavement pay.

•If you disagree with your employer’s decision, or your employer has failed to make a decision, you can ask 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.