NIM41320 | Home Responsibilities Protection: what was HRP and who qualified for it: responsibility for policy and administration

Sections 5 and 7 and Schedule 1 of the Commissioners for Revenue and Customs Act 2005

Section 17(1)(a) of the Social Security Contributions (Transfer of functions, etc.) Act 1999

Section 12(3A) and (3C) of the Social Security Act 1998

Regulation 3ZA of the Social Security and Child Support (Decisions and Appeals) Regulations 1999

The Secretary of State for the Department for Work and Pensions (DWP) has overall responsibility for the legislation and policy governing Home Responsibilities Protection (HRP).

HMRC, PT Operations North East England, Caseworker make decisions on HRP applications and where necessary conducting mandatory reconsiderations on these decisions. This team also records the periods of HRP entitlement onto the individuals’ National Insurance record.

A person can only appeal a HRP decision once there has been a mandatory reconsideration of that decision. Appeals against HRP decisions are administered and heard by:

• HM Courts and Tribunal Service and the Social Entitlement Chamber in Great Britain

• The Appeals Service in Northern Ireland

HMRC Legal Group prepare appeal briefs on HRP entitlement.

HMRC, Individuals Policy Directorate, Technical Team (NICs and CIS) has responsibility for technical matters relating to HRP within HMRC and work with DWP on cases raising complex or policy issues.