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Posted Tue, 16 Jan 2024 19:33:14 GMT by
My wife has been told by HMRC that if you were subscribed to 'Reduced rate for National Insurance for Married Women' then whilst subscribed you are not entitles to HRP for child benefit claims. However according to the following HMRC publication this states the exact opposite Using GOV.UK and selecting the Menu option select money and tax then select National Insurance and finally selecting 'Reduced rate for National Insurance for Married Women' then scrolling down to the following paragraph, where I have highlighted the fact that HRP credits are allowed for someone subscribed to the reduced rate NI for married women. ....How your benefits are affected if you’re opted in Your State Pension will be reduced and you will not be able to claim some benefits. You will not usually be entitled to benefits based on your National Insurance contributions. You will not usually get National Insurance credits unless: • you’re a widow • you get Child Benefit for a child under 12 • you’re looking after someone who’s sick or disabled You may still be able to claim: • benefits based on your husband’s contributions (such as Bereavement Allowance) • statutory payments (such as Statutory Sick Pay) • benefits that are not based on your contributions (such as Carer’s Allowance) My wife gave birth to our first son in December 1977 and according to the letter she received from HMRC and even after requesting a reconsideration they still insisted that no HRP was allowed for the years 1978 and 1979 (she had been removed for the Reduced rate from 1980), ignored the point I am making now, plus another query regarding an attachment to my wife's NI statement for 1992 to 1993 where a query has been added that inferred this year was being checked to see if this year counts as well. My wife gave birth to our second son in January 1986 so was receiving Child benefit for a child under 12 as well as our first son, so the HRP credit should have been applied here as well It would seem that my wife's NI statement has never been updated to show that these credits have been applied. I know this is a long preamble, but can you explain why I have a written letter from HMRC saying one thing regarding the Reduced Tax for married women and saying the exact opposite n their publications for us mere mortals to help us get things right, and how to get this rectified Additionally why her NI statement does not show any credits for HRP and why one year, 1992 to 1993, is being 'checked' when the HRP should have been claimed.

[Post amended - Admin]
Posted Tue, 30 Jan 2024 13:06:04 GMT by HMRC Admin 8 Response
Hi,
Your wife is not entitled to credits for the period she had Married Women’s Reduced Rate Election in the same period where Home Responsibilities Protection (HRP).  
HRP was in place from 06 April 1978 to 5 April 2010 and the rules for HRP clearly state that you could not have HRP at the same time as also having a MWRRE:
Home Responsibilities Protection: Eligibility 
The link you mention below is for Parents and Carers Credits which started on 6 April 2010:
Reduced rate National Insurance for married women 
HRP is different to Parents and Carers Credits which was introduced in 2010
Thankyou.
 
Posted Mon, 05 Feb 2024 09:45:55 GMT by
Hi Thanks for the information it clears up where you are coming from. However wouldn't it make sense to put on every document that refers to some benefit the actual date from which the document applies and also to whom the document refers, as the two documents seem to disagree with each other Also you haven't responded to my query for the year 1992-1993 as that year should have the HRP attached and it would seem that this year was not included in her pension provision Thanks.
Posted Mon, 19 Feb 2024 11:53:59 GMT by HMRC Admin 5 Response
Hi CJS349 HIPPY

I am afraid we would need your wife’s details to establish the situation with regard to this specific year.

Can I suggest she contacts the NI helpline on 0300 200 3500. Lines are open 8am – 6pm Monday to Friday.

Thanks
 

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