Home Responsibilities Protection: what was HRP and who qualified for it: responsibility for policy and administration
The Secretary of State for the Department for Work and Pensions (“DWP”) has overall responsibility for the law and policy governing HRP.
However, HMRC are responsible for the collection and management of National Insurance Contributions (see sections 5 and 7 and Schedule 1 of the Commissioners for Revenue and Customs Act 2005). This function is carried out within HMRC by the National Insurance Contributions and Employers Office (“NIC&EO”).
HMRC NIC&EO Decision Making Team are responsible for recording HRP on individual NPS accounts and make decisions on applications for HRP on behalf of DWP.
The right of appeal in respect of HRP decisions lies to the Tribunals Service’s Social Entitlement Chamber (Great Britain) or the Appeals Service in Northern Ireland. The Directors Correspondence & Appeals Team (DCAT) withion NIC&EO prepare appeal briefs on entitlement.
NIC&EO Technical provide assistance to NIC&EO operational areas on these issues.
HMRC, Personal Tax, Product and Process (NIC Technical), Room BP4202 has responsibility for technical matters relating to HRP within HMRC