Hi,
If you are wanting to transfer child benefit credits (Specified Adult Childcare Credits) via a CA9176 form, one of the requirements for us to award a transfer is that the original claimant (you) will not be left with a gap if we were to transfer the credits to a relative.
If you would be left with a gap in the tax year if the credits were to be transferred, we would not award a transfer.
The threshold for a qualifying year all depends which year/years you are wanting to transfer.
Please find a link below to the national insurance rates.
RRates and allowances: National Insurance contributions
If you want to check yourself, you can either set up a PTA on the Gov.UK website or contact us via phone or Webchat. Please find links below
Personal tax account: sign in or set up
Ask HMRC online - Ask HMRC - GOV.UK (tax.service.gov.uk)
Number 0300 200 3500
Text Relay 18001 0300 200 3500 (Text Relay)
Overseas +44 191 203 7010
Open Monday to Friday: 8am to 6pm
Closed on Saturdays, Sundays and Bank Holidays.
Web Address www.hmrc.gov.uk/ni
Thank you.