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HMRC internal manual

National Insurance Manual

Home Responsibilities: what was HRP and who qualified for it: decisions on entitlement

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 (based at Benton Park View, Newcastle) are responsible for recording HRP on individual NPS accounts and make outcome decisions on applications for HRP on behalf of DWP.

The right of appeal in respect of decisions on entitlement to HRP lies to the Tribunals Service’s Social Entitlement Chamber (Great Britain) or the Appeals Service in Northern Ireland. The Directors Correspondence & Appeals Team (DCAT) within NIC&EO prepare appeal briefs on entitlement.