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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Who makes decisions: Credited earnings and credited contributions

Section 17 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; Article 16 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999

Decisions about a person’s entitlement to be credited with earnings or contributions which are non-benefit related, for example

  • autocredits,
  • jury service credits,
  • approved training credits

are issued by HMRC’s National Insurance Contributions Office’s Caseworker Decision Making Team. Appeals are prepared by NICO’s Complaints, Appeals and Statutory Payments. They are dealt with through the Department for Work and Pensions’ (Great Britain) or the 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.

The Department for Work and Pensions (Great Britain) and the Department for Social Development (Northern Ireland) make decisions about benefit related earnings or contributions credits, for example, entitlement to credits when in receipt of Job Seeker’s Allowance.

Guidance about such decisions are not covered by this guidance. For more guidance see NIPG51860.