NIM41025 - Credits: overview: decisions and appeals
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.