DANSP13500 - Who makes decisions: Credited earnings and credited contributions

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 be credited with earnings or contributions which are non-benefit related, for example jury service credits and approved training credits are issued by HMRC’s PT Operations.

Appeals are prepared by National Tax Litigation team. They 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.

The Department for Work and Pensions (Great Britain) and the Department for Social Development (Northern Ireland) make decisions about benefit related earnings or contributions credits, for example, entitlement to credits when in receipt of Jobseeker’s Allowance.