J v Secretary of State for Work & Pensions (GRB): [2021] UTAAC 21 (AAC)
Upper Tribunal Administrative Appeals Chamber decision of Judge Mitchell on 7 January 2021
Read the full decision in .
Judicial Summary
The First-tier Tribunal is required by regulation 38A of the Social Security and Child Support (Decisions and Appeals) Regulations 1999 to refer to the Secretary of State appeals in which there appear to arise certain issues relating to National Insurance Contributions, for onward referral to HMRC. The referral duty extends beyond cases in which a contributor argues that HMRC mistakenly calculated his/her contributions record to include certain cases in which HMRC might exercise a statutory discretion to relax the usual rules about time limits for paying N.I. contributions.