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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Decision types: Contracting-out of the state pension scheme decisions

Disputes about

  • an employer’s entitlement to contract out of the State Earnings Related Pension scheme /State Second Pension scheme, and
  • a person’s entitlement to a Guaranteed Minimum Pension (relates to pension schemes contracted out of the state scheme).

are dealt with by National Insurance Services to the Pension Industry (NISPI) in HMRC’s National Insurance Contributions Office. Guidance about such decisions and appeals are not covered in this guidance.