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Welfare Benefits Handbook 2025/26
This content was last updated:
01 Dec 2025
Chapter 54: Challenging decisions on statutory payments
Welfare Benefits Handbook 2025/26
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Welfare Benefits Handbook 2025/26
Part 8: Getting a benefit decision changed
Chapter 54: Challenging decisions on statutory payments
Back to previous
Chapter 54: Challenging decisions on statutory payments
Key facts
1. Notification of your employer's decision
2. Involving HMRC
Requests for further information
HMRC's decision
Varying or superseding a decision
3. Appealing against a decision
Time limit for appealing
Choosing how your appeal is dealt with
Settling or withdrawing your appeal
Review by HMRC
Initial view on entitlement
The review
Alternative dispute resolution
Appeals to the First-tier Tribunal
Notifying the First-tier Tribunal
Missed time limits
How the First-tier Tribunal decides your case
4. Appeals to the Upper Tribunal
5. Appeals to the courts
6. Payment if your challenge is successful
If your employer does not pay
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).
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CPAG. "Chapter 54: Challenging decisions on statutory payments." In
Welfare Benefits Handbook 2025/26.
, 2025. Accessed March 10, 2026.
CPAG,
https://askcpag.org.uk/?id=-265805CITANCHOR.
CPAG. "Chapter 54: Challenging decisions on statutory payments." In
Welfare Benefits Handbook 2025/26.
, 2025. Accessed March 10, 2026. https://askcpag.org.uk/?id=-265805CITANCHOR.
Contributor(s):
CPAG
Title:
Welfare Benefits Handbook 2025/26
Site name:
CPAG
Publisher:
Publication date:
March 21, 2025
Date accessed:
March 10, 2026
URL:
https://askcpag.org.uk/?id=-265805CITANCHOR
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