Some individuals may be missing home responsibilities protection (HRP) from their national insurance record, which could impact the amount of state pension that they are entitled to. The government is identifying affected individuals and will be writing to them with their recalculated state pension entitlement.
Home responsibilities protection (HRP) was a scheme that applied between 1978 and 2010, giving national insurance (NI) credits for people with caring responsibilities.
Individuals who claimed child benefit before May 2000 and did not provide a national insurance number may find that their NI record does not show the correct number of qualifying years of HRP. This may affect how much state pension they are entitled to. The issue is most likely to affect women in their 60s and 70s.
The Department for Work and Pensions (DWP) and HMRC are working together to identify affected taxpayers, although records may not be available to allow them to identify all those affected.
HMRC will be writing to those who may have been entitled to HRP but currently do not have it on their NI record, to find out whether they are eligible to claim HRP. If HRP is applicable, HMRC will update the individual’s NI record. The DWP will then be able to recalculate that person’s state pension entitlement, and any arrears that are due.
HMRC will be contacting people in a phased approach, starting from Autumn 2023. No action is needed yet. HMRC plans to issue an online eligibility tool alongside a facility to make a claim online.
Individuals who first claimed child benefit after May 2000 should not be affected by the issue.
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