DANSP25700 - Decision types: Contracting-out of the state pension scheme decisions

Section 170 of the Pension Schemes Act 1993

Section 165 of the Pension Schemes (NI) Act 1993

Disputes about:

• an employer’s entitlement to contract out of the State Earnings Related Pension scheme and State Second Pension scheme, and
• a person’s entitlement to a Guaranteed Minimum Pension (relates to pension schemes contracted out of the state scheme).

are dealt with by HMRC’s PT Operations North East. Guidance about such decisions and appeals are not covered in this guidance.