SPM100000 - Introduction: contents
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SPM100100The structure of the SPM
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SPM100200The role of the SPM
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SPM100300Comments about the SPM
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SPM100400Responsibility of HMRC
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SPM100500Dealing with questions about Statutory Payments
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SPM100600Definition of an employee and employer
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SPM100700Statutory Payments Dispute Team
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SPM100800Referral to Acas/LRA