Retrospectively claiming NI credits

During the coronavirus lockdown (and other periods before this) I was unemployed, not receiving any income and not claiming any benefits. I lived at home with parents. Am I able to retrospectively claim for gaps in my national insurance record?

Hi capybara5,

If you have claimed benefit for the period you were unemployed you may be awarded credits for that period.
HMRC do not award benefit credits and you should contact the Department for Works and Pensions to confirm if you are due any credits.
More information can be found at:
Benefits - GOV.UK (www.gov.uk)
Benefits calculators - GOV.UK (www.gov.uk)

Thank you.

I've recently discovered that I have missed out on NI credits because I did not claim child benefit when my first child was born in March 2021 (my partner's income meant the high income child benefit tax would apply and we would not keep a single penny of the child benefit so there seemed zero point claiming child benefit). I've just discovered the press were reporting that the Government announced in April it would enable eligible parents who have not claimed child benefit to apply for National Insurance credits retrospectively. On the Martin Lewis show broadcast on Wednesday 10 Jan 2024, Jeremy Hunt, the Chancellor was asked about the unfairness of the child benefit tax. He said it was under review but also said and I quote "we've made it possible for people to claim the national insurance pension credits retrospectively"(see 25 mins into the show). My question is this - how do I claim these pension credits retrospectively.

Hi,
You will need to contact the child benefit office you can do this by using the online application  or in writing.
There is useful information on general enquiries Child Benefit
More information can be found at:
High Income Child Benefit Charge: Restart your Child Benefit payments
Thankyou.

Hi Thank you HMRC Admin 8 for your reply which unfortunately is not very helpful. Perhaps if I might just add a bit more detail to my circumstances I did in fact submit a Child Benefit Claim form in October 2022 electing at the same time not to receive any payment of Child Benefit (CB). The Child Benefit Office (CBO) subsequently confirmed I was ‘entitled’ to child benefit (and in consequence NI credits) starting in July 2022 rather than from the month of my daughter’s birth in March 2021. The CBO refuses to back date a claim for CB any more than 3 months from the date of receipt of the CB claim form. I am therefore being denied NI credits for the period March 2021 to July 2022 simply because I failed to submit, within 3 months of March 2021, the CB claim form to claim a benefit I know I would not be entitled to keep due to the High-Income Child Benefit Charge. How a benefit can ever be described as an ‘entitlement” when it cannot be kept is quite beyond me! On Wednesday 10 January 2024, Jeremy Hunt, the Chancellor said and I quote "we've made it possible for people to claim the national insurance pension credits retrospectively. He didn’t say “..we are going to make it possible to claim national insurance pension credits retrospectively. So my question remains – specifically how do I claim these pension credits retrospectively now? None of links you included in your reply answer this question or provide the means to do so. That said I would draw you attention to the following – https://www.gov.uk/government/publications/tax-simplification-update-january-2024/tax-simplification-update-january-2024 Under the heading Amending the parents’ National Insurance Credit (Child Benefit) it reads “…As announced on 27 April 2023, the government will legislate to introduce a route for people to apply for National Insurance Credits for parents and carers for tax years where they have not claimed Child Benefit, to ensure that people do not miss out on their State Pension entitlement. The credit will add qualifying years of National Insurance where eligible which will support future State Pension eligibility. Individuals will be able to claim this Credit from April 2026. The eligibility for the Credit will be closely based on Child Benefit eligibility criteria. Transitional arrangements will ensure those affected since 2013 are still able to claim. Going forward, applications will be available for 6 years following the relevant tax year. The government will bring forward secondary legislation as soon as possible…” I have 2 questions which flow from this 1. Will I qualify to claim NI Credits for March 21 to July 2022etrospectively, and 2. When can I do this?

Hi StanStan Stev,
People will be able to claim NI credits from April 2026, as that is over 2 years away I would expect further details of how to claim near the time.
Thank you.

Hello, my friend was employed before but stopped working due to redundancy and to have a baby after getting married. She and her husband have been on a very low income, and they have struggled ever since I've known them because they have never claimed benefits. Their children are now 13 and 16, but the family continues to struggle. Is there a way she can claim back some of the benefits they missed out on.

Hi,

Please contact the DWP for advice.

You may also wish to contact Citizens Advice.

Thank you.

If one of the benefits not claimed was child benefit wouldn’t that be one for HMRC to clarify?

Hi HMRC Admin If the reclaiming of retrospective NI credits is only available April 26 and no details are yet available. If I were to pay towards my missing NI credits, for instance for the Tax Year 2014 - 2015 which is required before April 25 (latest time frame for me to pay up for any missing gaps) would I be entitled to a refund of those amounts. I am just mindful that I don't want to run the risk that things change, the retrospective application is no longer available and I can no longer top up my NI credits. Am I safe to say that even though we would have needed to pay back our child benefits due to our income, I would still be entitled under this new rule to claim retrospective NI credits. Thank you.

Hi,
We are unable to advise at present on the retrospective NI credits until the date you become available to apply for them.
The current voluntary national insurance tax years are extended from the standard 6 years until April 2025.
If you request a refund of National insurance currently, you are required to write in with the full reasons.
Thank you.

Hello, I have a 10 months employment gap in 2022-2023 when I didn’t claim Jobseeker’s Allowance and I’m looking to claim my NI credits for that period retrospectively. Back then I was advised by my local job centre that I was not eligible to claim Jobseeker’s Allowance due to my husband’s income, but I was not informed that by not applying for the allowance I would miss out my NI credits. Could you advise if there is a way to claim my NI credits for the above period? Is there a specific department that can offer me further advice on this matter? Thanks

 Hi
Please look here National Insurance credits

Hello Like others earlier in this thread, I am in a position where I did not claim child benefit for 12 years while staying at home to look after my children. This was in the understanding that I was not eligible as my husband earned over the threshold amount. I now realise this meant I was not receiving NI pension credits that I was eligible for, and I have 12 years gaps in my NI pension credit record. The news revealed in the below tax simplification update indicates that I will be able to apply for the missing NI credits from April 2026, including back to 2013. https://www.gov.uk/government/publications/tax-simplification-update-january-2024/tax-simplification-update-january-2024 With the deadline approaching for buying back NI credit years in Feb 2025, I'm concerned to confirm that I will be able to apply for missing credits in April 2026. Please can you confirm this. It is really not acceptable to not be able to advise on this considering the financial implication at stake. If you are not able to advise on this forum, please could you email me with a contact I can speak with to get clear advice. NB I have tried discussing with the HMRC NI Helpline but they did not know about the tax simplification update. Thank you

Hi Sanna,
This change is not in place until 6 April 2026 therefore I am unable to confirm any details around this change.
You will need to write in to HMRC so that we can review your specific circumstances.
Thank you.

Hi Thank you for your response. I did write to HMRC on 12th September 2023 sharing my specific circumstances. I followed up with a call in March 2024 and was advised my case was still being processed. I have still had no response. I am at a loss of what to do now. Sanna

I stayed at home looking after my children born 1973 1975 and 1979. I did not pay NI during this time. Seven years in all. Will I be entitled to retrospective pension credit.

Hi Julia Hepburn,
Home Responsibilities Protection (HRP) did not come into force until 6 April 1978 before this date there was no provision to receive credits for looking after children.
If you received Child Benefit and think you may be missing HRP on your record after the 1978 introduction you should complete the form CF411. You can find the form here:
Apply for Home Responsibilities Protection
Thank you.