HMRC Consultations with the Profession

I am writing this article to vent my angst at HMRC’s handling of engagement via their Statutory Payments Consultation Group (SPCG).  This is a group of professionals including the Institute of Chartered Accountants in England and Wales (ICAEW), The Chartered Institute of Taxation (CIOT) and the British Computer Society (BCS) who have a professional interest in HMRC’s statutory payments, for example, Statutory Sick Pay, Statutory Neonatal Care Pay etc.

HMRC describes the purpose of this group as follows:

As a sub-group of the Employment and Payroll Group (EPG), it is perfectly sensible that this area is handled outside of matters discussed there.  This is like the way HMRC discuss Student Loan issues via the Collection of Student Loans forum.

  The group last met with HMRC on 30 January 2024, at which time we discussed the following: 

• The fact that it was 14 months since the previous meeting in 2022;
• That this would be an annual meeting going forward;
• The forum was only to discuss paid leave entitlements (including SSP, even though there is no entitlement for sickness leave);
• The Statutory Paternity Pay (SPP) changes from April 2024 (in Great Britain);
• The basics of Statutory Neonatal Care Pay (SNCP) - that came into force from April 2025 in Great Britain; and
• The fact that the restoration of the Executive in Northern Ireland meant there is a lot of statutory payments catching up to do in this part of the UK

Since that time, the group has not met.

If there were no statutory payment developments to talk about, I can well understand HMRC not pursuing engagement with this group.  However, just since January 2024, we have had the introduction of SPP flexibility (in 2024) and we have had the introduction of SNCP (in 2025). Both apply in Great Britain only.

Off the top of my head, I can think of several statutory payment changes on the horizon, all of which should warrant discussion, especially if this is HMRCs ‘principal employer consultation group’: 

• SSP changes contained in the Employment Rights Bill;
• SPP changes in Northern Ireland;
• Statutory Bereavement Pay changes in Northern Ireland; not least
• The current review of all statutory payments (in Great Britain)

You would have thought that HMRC would want to engage.  Indeed, I was very encouraged to read HM Treasury’s Policy Paper ‘Tax Policy Making Principles which talks about the benefits of consultation, collaboration and stakeholder engagement – consultation with the right people at the right time about the right things. 

Which does make me wonder why members of the EPG were asked for their opinions on changes to SPP on Northern Ireland and not members of the Statutory Payments Consultation Group. 

Although, the same communication asked EPG members about views on the devolution of the Aggregates Levy to Scotland (for collection by Revenue Scotland, not HMRC).  I’m not sure that this is an employment or payroll issue at all!

It’s not only me that wonders about this group.  A UK Parliamentary question was asked of HM Treasury on 28 April 2025:

The response from James Murray, Exchequer Secretary to the Treasury (XST) on 07 May 2025 responded factually as: 

• ‘2020 – once’ (though I see 09 January 2020 minutes 25 June 2020 minutes in the National Archives)
• ‘2021 – once’ (I don’t see these minutes)
• ‘2022 – once’ (13 October minutes)
• ‘2023 – not held’ (no meeting, no minutes!)
• ‘2024 – once’ (no minutes)

 Pursuant questions were asked on 10 June 2025 (one and two):

The reply from James Murray, Exchequer Secretary to the Treasury (XST) on 16 June 2025 responded to both:

• Minutes from the meeting on 30 January 2024 will be published 18 months after the meeting.  Let’s hope that a civil servant took notes of what was discussed;
• There are no 2025 meeting dates in the diary

Both are telling indications of HMRC’s perception of the usefulness of the group.  Or maybe a lack of understanding of the statutory payment clarifications that the industry needs.

Is uncertain to say the least (and possibly not helped by me exposing this!).  However,  HMRC obviously do not view consultation as they outlined in their Policy Paper ‘Tax Policy Making Principles’.  Or, most probably, they do not consider changes to statutory payments fall under the banner of ‘tax policy’. 

For the profession, I would say one thing.  Rest assured that members of the Statutory Payments Consultation Group want to engage, it’s just HMRC are refusing to engage. 

Frustration over!