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HMRC internal manual

National Insurance Manual

Credits: overview: decisions and appeals

Any decisions about whether a person is entitled to receive National Insurance credits are issued by HMRC’s Decision Making Team in NIC&EO. If there is an appeal against the decision, they are prepared by HMRC NIC&EO’s Directors Complaints, and Appeals Team (DCAT). Appeals are dealt with through HMRC on behalf of DWP (Great Britain) or Department for Social Development (Northern Ireland).

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