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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: Earnings and contributions credits decisions

Section 12(1) and paragraph 16 of Schedule 3 to the Social Security Act 1998; Article 12(1) and paragraph 16 of Schedule 3 to the Social Security (Northern Ireland) Order 1998 (SI 1998 No 1506)

Decisions about whether a person is entitled to be credited with earnings or contributions in accordance with regulations made under section 22(5) of the Social Security Contributions and Benefits Act 1992 or section 22(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, for example

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

are issued by the Caseworker Decision Making Team in HMRC’s National Insurance Contributions Office (NICO). Any 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 in Great Britain and the Appeals Service in Northern Ireland.

The Department for Work and Pensions make decisions about benefit related earnings or contributions credits, for example, entitlement to credits when in receipt of Job Seeker’s Allowance. In Northern Ireland the Social Security Agency makes these decisions.

Guidance about such decisions are not covered by the DANSP. For more guidance see NIPG518650.