Decisions and appeals for National Insurance Contributions and Statutory Payments

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 employer바카라 사이트™s entitlement to contract out of the State Earnings Related Pension scheme and State Second Pension scheme, and
• a person바카라 사이트™s entitlement to a Guaranteed Minimum Pension (relates to pension schemes contracted out of the state scheme).

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