Louise

Hi, I’m looking to understand the mechanism for claiming NI credits retrospectively despite not having claimed child benefit. As others have done, I draw your attention to the following: https://www.gov.uk/government/publications/tax-simplification-update-january-2024/tax-simplification-update-january-2024 In particular: 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…” My question is regarding the ‘transitional arrangements’ for those affected since 2013. Is the expectation that these arrangements too will not be available until April 2026? Or is there something that affected individuals will need to do before this date to ensure they do not miss out on retrospective credits for the years prior to 2020 (given these would fall outside of the 6 year window). Please advise.