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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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HM Revenue & Customs
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Who makes decisions: Home responsibilities protection

Section 17 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; Article 16 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SR 1999 No 671)

Decisions about a person’s entitlement to home responsibilities protection are issued by National Insurance Contributions Office’s Caseworker Decision Making Team. Appeals are prepared by NICO’s Complaints, Appeals and Statutory Payments. Appeals are dealt with through the

  • Department for Work and Pensions’ (Great Britain), or
  • Department for Social Development’s (Northern Ireland)

decision making and appeals process. Such appeals are heard by the Tribunals Service’s Social Entitlement Chamber (Great Britain) or the Appeals Service in Northern Ireland.

Guidance about such decisions are not covered by this guidance. For further guidance see NIPG518650.