DWP are responsible for law and policy for HRP.
HMRC NICO are responsible for the administration of HRP on
DWP’s behalf.
Outcome decisions are given by HMRC NICO Decision Making
Team, Benton Park View, Newcastle on behalf of the Secretary of
State for Work and Pensions under section 17 of the Social Security
Contributions (Transfer of Functions etc) Act 1999.
If the customer appeals against the outcome decision, the
appeal is prepared by the Decision and Appeals Unit, NICO Technical
and presented to the Appeals Service or the Social Security
Commissioners.