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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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Decision types: Introduction to regulation 155A of the Social Security (Contributions) Regulations 2001

As well as the decisions in

  • section 8(1)(a) to 8(1)(l) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (the Transfer Act),
  • article 7(1)(a) to 7(1)(l) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671) (the Order)

section 8(1)(m) of the Transfer Act and article 7(1)(m) of the Order provides the authority for HMRC to make regulations to prescribe issues relating to contributions other than

  • home responsibilities protection (see DANSP25500),
  • credited earnings and credited contributions (see DANSP25600).

Regulation 155A of the Social Security (Contributions) Regulations 2001 was inserted by the Social Security (Contributions) (Amendment No. 3) Regulations 2002 (SI 2002 No 2366) with effect from 8 October 2002. For a list of the decisions specified in regulation 155A see DANSP23100.