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Official guidance
National Insurance Manual

NIM41000 · Credits: overview - contents

  • NIM41010 · Credits: overview: what are National Insurance credits
  • NIM41015 · Credits: overview: legislation
  • NIM41020 · Credits: overview: HMRC responsibility
  • NIM41025 · Credits: overview: decisions and appeals
  • NIM41100 · Credits: pre-1975 credits
  • NIM41200 · Credits: post-1975 credited earnings (credits): contents
  • NIM41250 · Non-benefit Credits: post-1975 credited earnings: Credits for Parents and Carers contents
  1. Credits: overview - contents
  2. Credits: overview: decisions and appeals

NIM41025 | Credits: overview: decisions and appeals

From HM Revenue & Customs · National Insurance Manual

Social Security & Child Support (Decisions & Appeals) Regulations 1999 (SI 1999 No. 991)

Any decisions about whether a person is entitled to receive National Insurance credits are issued by HMRC’s Decision Making Team in PT Operations.

Appeals are dealt with by HMRC on behalf of DWP.

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

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