The cases we handle
Decisions taken by Her Majesty's Revenue and Customs (previously called Inland Revenue)
The following decisions are made by officials of Her Majesty's Revenue and Customs (and not the Department for Work and Pensions, and they may be appealed [This is provided by section 8 of the Social Security Contributions (Transfer of Functions) Act 1999]:
- whether someone is an earner, and if so whether employed or self-employed (note this does not apply to decisions for jobseekers allowance)
- whether someone is employed in employed earners employment for industrial injuries purposes
- about liability to pay, payment and past payment of National Insurance Contributions
- about the class of contributions someone is liable to, or entitled to, pay any question about statutory maternity pay or statutory sick pay after 5 October 2000
- about the liability for directors to pay NI contributions payable by their companies
- about any deduction to be made by an employer offering employment to someone who is long term unemployed for the purposes of the jobseekers allowance
- about interest or penalties for late paid NI contributions.
The Social Security Contributions (Transfer of Functions etc) Act 1999 also transfers to Her Majesty's Revenue and Customs and appeals about the statutory adoption, maternity, paternity and sick pay schemes.
Details of the local tax tribunals that handle these appeals are available on the General Commissioners website
Relevant legislation
Social Security Contributions (Transfer of Functions) Act 1999 
The Transfer of Tribunal Functions Order 2008
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.
