DWP are responsible for the law and policy governing HRP.
HMRC NICO Decision Making Team record HRP in the individual
NIRS accounts, and give outcome decisions on behalf of DWP.
The Decisions and Appeals Unit (DaAU) prepare appeal briefs
on entitlement.
NICO Technical provide assistance to NICO operational areas
on these issues.
HMRC, PAYE and NICs (Technical) Group, BP7201, Benton Park
View, Newcastle has responsibility for technical matters relating
to HRP within HMRC.
