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ESA relying on NI Credits on termination of full time education
We helped a client make a claim for credits under reg 8 of the Credits Regs, simultaneously putting in the claim for ESA. HMRC (who deal with an application for such credits) are being difficult about it, and it’s now been about 4 months with no sign of them sorting it out. In the meantime, DWP have of course refused the ESA claim. Does anyone have any ideas how we should proceed? Should we just appeal against the ESA decision?
So to be clear, the goal is to get c/nsESA and you need to get the Reg 8/special credits in place in order to establish the entitlement? HMRC are being difficult, so the credits don’t appear, so ESA has been refused.
If you request an MR of the ESA decision on the grounds that the credits record is wrong, then this should provoke the decision maker to refer the case over to HMRC to request a formal decision. See Reg 11A old D&A + para 03230 et seq DMG or Reg 42 new D&A + A3081 et seq ADM. It may be that this is quicker than trying to sort it out with HMRC.
Thank you.
I’ve followed up on the legislation you quote, and interestingly, NI credits are specifically excluded from this ‘referral’ regime (by virtue of the reference to Sch. 3 Para. 17 in s. 8(1)(m) of the Social Security Contributions (Transfer of Functions) Act). This is confirmed by the second last paragraph here. Doesn’t change things though - it still leaves us having to MR/appeal the ESA decision.
Thank you.
I’ve followed up on the legislation you quote, and interestingly, NI credits are specifically excluded from this ‘referral’ regime (by virtue of the reference to Sch. 3 Para. 17 in s. 8(1)(m) of the Social Security Contributions (Transfer of Functions) Act). This is confirmed by the second last paragraph here.
Interesting - I had always assumed that there was some legislative basis for the system where “benefit” credits are dealt with by DWP and “non-benefit” credits by HMRC but apparently that isn’t the case at all and HMRC just deals with the non-benefit credits “on behalf” of DWP.
So yes, I suppose strictly a referral to HMRC as such wouldn’t be needed because it isn’t their job to start with.