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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

DANSP25500 - Decision types: Home responsibilities protection

Section 12(1) and paragraph 16 of Schedule 3 to the Social Security Act 1998 (SSA 1998) 

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

Decisions about a person’s entitlement to home responsibilities protection are issued by the Decision Making Team in HMRC’s PT Operations North East. Any appeals are prepared by HMRC Legal Group. Such appeals are heard by the Tribunals Service’s Social Entitlement Chamber (in Great Britain) or the Appeals Service in Northern Ireland.

Guidance about such decisions are not covered by the DANSP.