SPM220500 - Miscellaneous: general policy on enforcement

HMRC’s main emphasis is ensuring that employers pay their employees the SP they are entitled to, by helping employers to operate the scheme correctly. It is important that this education and advisory role is maintained. Enquiries from employers seeking advice on operating a SP scheme should be referred to the Help and Support Team for business as follows:

England - 0800 998 1098

Scotland - 0300 303 0660

Wales - 0300 060 3000

Northern Ireland - 0800 181 4422

HMRC should always seek recovery of NICs arrears caused by mistakes in operating any SP scheme and/or the SER scheme for recovery of SP paid.

If enforcement becomes necessary, see SPM230000. For advice, contact Individuals Policy Directorate (CS&TD) , Statutory Payments Technical Team, Room BP4301, Benton Park View, Newcastle upon Tyne.