SolvedDANSP13400 | Who makes decisions: Home responsibilities protection
From HM Revenue & Customs · Decisions and appeals for National Insurance Contributions and Statutory Payments
Section 17 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999
Article 16 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SR 1999 No 671)
Decisions about a person’s entitlement to Home Responsibilities Protection are issued by PT Operations Decision Making Team. Appeals are prepared by the National Tax Litigation team.
Appeals are dealt with through the decision making and appeals process. Such appeals are heard by the Tribunals Service’s Social Entitlement Chamber (Great Britain) or the Appeals Service in Northern Ireland.