Appeal a National Insurance credits decision (CA82)

Appeal a decision on credits for different circumstances, for example if you’re a carer, on jury service or claiming statutory pay for maternity or sick leave.


Notice of appeal against a decision made by HMRC


Use form CA82 to appeal an HMRC decision on National insurance credits for:

  • home responsibilities protection
  • parents and carers
  • specified adult childcare
  • approved training
  • jury service
  • Statutory Sick Pay, Statutory Maternity Pay or Adoption Pay
  • automatic credits
  • miscarriage of justice
  • Working Tax credit
  • Ministry of Defence spouse or civil partnership
  • Guaranteed Minimum Pension

This form helps you give us all the information that HM Courts and Tribunal Service need to register your appeal. It will also make sure that your appeal contains all the necessary details which the law requires.

Before you start

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Fill in the form on screen, print it and post it to HMRC.

You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form, so we suggest you gather all your information together before you begin to fill it in.

Dealing with HMRC
Reporting changes, agents, appeals, checks, complaints and help with the tax.

Published 11 August 2014
Last updated 8 April 2015 + show all updates
  1. Welsh version of the form CA82 has been added to this page.

  2. First published.