Cases we handle

Guaranteed minimum pensions – decisions of the First-tier Tribunal on appeal from decisions of Her Majesty's Revenue and Customs

All members of contracted–out pension schemes have rights to a weekly guaranteed minimum pension (GMP), depending on contributions. Her Majesty's Revenue and Customs (HMRC) calculates the amount of this minimum pension.

Your GMP will be set off against your weekly state retirement pension. The Secretary of State for Work and Pensions calculates the offset.

You can appeal to the Social Entitlement Chamber of the First-tier Tribunal against any decision about GMP as part of the decision about entitlement to the retirement pension. Employers and others can also appeal about decisions affecting them. You can then appeal on a question of law against a decision of the First-tier Tribunal to the Administrative Appeals Chamber of the Upper Tribunal.

You have to apply to the First-tier Tribunal judge for permission before you appeal to the Upper Tribunal.

If there has not been a formal decision on the calculation of the GMP, the tribunal the First-tier Tribunal must refer the matter to HMRC for a formal decision on the GMP, against which there is a separate right of appeal to a tax appeal tribunal.

Relevant legislation:

Relevant case law

Note:
From 3 November 2008 the new Upper Tribunal has taken over the work of the Social Security, Child Support and Pensions Appeal Commissioners. The Commissioners formerly handled appeals from tribunals that are now covered by the Social Entitlement Chamber, and the War Pensions and Armed Forces Compensation Chamber of the First-tier Tribunal. The Upper Tribunal also deals with appeals from the Health, Education and Social Care Chamber of the First-tier Tribunal.

This page was last updated on 28 March 2008

Back to top