Subject Access Request to HMRC

jewellery10

I made a Subject Access Request to HMRC regarding my late husband's National Insurance contributions, employer details and whether HMRC considered him to be contracted in ou out of the additional state pension during his working years.

They have written back to me denying to action the request as "However, there is a limitation period for dependent's actions which must be brought within 3 years within the date of death or of the dependent's date of knowledge (section 12 (2) Limitation Act 1980)".

My husband died in 2009, but my SAR is as a result of my learning recently that I am entitled to some of my late husband's additional state pension entitlement  when I get my state pension next year.

Has this happened to anyone else? There is no indication on the letter from HMRC how I can appeal this decision. The letter does not appear to be written from a "SAR" team, no SAR reference number, no e-mail address for the SAR team, or a dedicated phone number for the SAR team.

I waited for 30 mins on the generic HMRC NI phone number to be told that the call handler didn't have any in-house guidance on this issue, and could only send a message to their "technicans" team.

HMRC just appears to be a black hole that is devoid of any logical processes and procedures.

Any guidance appreciated.

tacpot12

I suspect that your only way to appeal this is to show that HMRC have made an error in law. You need a legal expert. Do you have home insurance? If you do, you could check to see if you have legal expenses cover. If you do, you could call the Legal Helpline offered by your insurers and ask them to review the situation. They might represent you to HMRC.  

sheramber

Have you contacted the Pension Service?

If your spouse or civil partner dies, you may be able to inherit part of their Additional State Pension. Contact the Pension Service to check what you can claim and how.