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Posted Mon, 18 Nov 2024 18:01:51 GMT by TCA
My online record shows all my NI contributions are based on my self employment but as child benefit was received in my name for a number of years (ending recently) I presume there are NI credits available for this which my wife (who has zero NI record) could receive. Can someone confirm how this is applied for and whether this can be done back to around 2016? Thanks.
Posted Thu, 21 Nov 2024 11:59:13 GMT by HMRC Admin 20 Response
Hi,
If you want to transfer the Child Benefit you need to complete and return form CF411A - Application form for Credits for Parents and Carers (CPC) which you can
complete through your Personal Tax Account (PTA) or you can download this form via this linkApply for National Insurance credits if you’re a parent or carer.
This can be backdated.
Thank you.
Posted Tue, 26 Nov 2024 10:53:11 GMT by TCA
Thank you for your reply. There is no mention of child benefit NI credits in my online account, presumably because there are also self employment contributions? For each of the years in question my online account shows: "Full year: You have contributions from Self-employment: 52 weeks" (or 53 weeks) Can I just double-check that it's correct that I should NOT be able to see these child benefit NI credits and also that transferring them to my wife will have no detrimental effect on my own NI record? Thanks.
Posted Wed, 27 Nov 2024 11:55:14 GMT by TCA
Just to add to my previous post and questions, in my online tax account, going back over my working life there are National Insurance credits listed for periods of unemployment. This being the case, should I not also be able to see NI credits for child benefit claimed in my name?
Posted Tue, 03 Dec 2024 16:12:18 GMT by HMRC Admin 10 Response
Hi
Thank you for your enquiry. Unfortunately it is not possible to confirm whether you have been awarded credits in respect Home Responsibilities Protection (HRP)/ Parents and Carers credits (CPC)  without accessing your National Insurance record. To confirm if you have been awarded HRP/CPC credits you will need to contact the National Insurance enquiries helpline on 0300 200 3500 and speak with one of our advisors. 
A request can be made for HRP/CPC to be transferred to a spouse or partners account if Child Benefit was in their partner's name. Certain conditions need to be met to enable the HRP to be transferred. These are:
•    they reached State Pension age on or after 6 April 2008, or in the case of a bereavement benefit claim their spouse or civil partner died on or after that date
•    the Child Benefit claimant cannot themselves benefit from HRP because their earnings were equal to or above the qualifying earnings factor for that year
•    they were residing with the Child Benefit claimant for the relevant period and they were sharing the care for a child under 16
•    they would have been able to get Child Benefit if their spouse, partner or civil partner had not been awarded it.

 

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