»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp Social Security Contributions (Transfer of Functions, etc.) Act 1999 (»Ê¹ÚÌåÓýapp Transfer Act)

»Ê¹ÚÌåÓýapp Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027)

»Ê¹ÚÌåÓýapp Transfer Act provides for decisions relating to statutory payments. When an employer is liable to pay a statutory payment there will be an employee with entitlement to receive it.

This means that in any dispute on liability or entitlement, there are always going to be two interested parties - the person liable to pay, usually the employer, and the employee.

»Ê¹ÚÌåÓýapp HMRC caseworker or decision maker should act as an impartial mediator between the employer and employee. In all cases, HMRC is required to apply the law fairly to both parties to determine the correct entitlement and liability. »Ê¹ÚÌåÓýapp regulations require HMRC to send a notice of decision to both employer and employee.