Transfer of HRP from me to my spouse (2008) - rejected

Hi I entered England on 11/4/2008 with my wife and son and I started working since then. My wife was looking after my child. The child benefit was under my name since then. When I applied by HRP transfer for the period from 11/4/2008 till 6/4/2009, it was rejected saying that HRP can only be transferred for the full tax year and I arrived England on 11/04/2008 which is 5 days later. I cannot find any regulation saying that HRP cannot be transferred if the tax year is not completed. I would appreciate if anyone has similar case as mine and my HRP cannot be transferred to my spouse in such case ? Thanks

Hi,
Yes unfortunately child Benefit must have been paid for a child under the age of 16 for a full tax year in order for us to award HRP.
A tax year runs from 6 April to 5 April.
If you entered the UK on 11/04/2008 you would not have been claiming Child Benefit for the full tax year.
This means you would not of been awarded HRP for this tax year so there would be no available credits to transfer over to your spouse.
Please find the legislation below:
The Social Security Pensions (Home Responsibilities) Amendment Regulations 2008
Copies of this legislation can be obtained Online or from main libraries.
Thank you.