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Information to help answer common questions

Published 12 September 2024

Please use the following information to answer common questions when supporting people who may have missing Home Responsibilities Protection (HRP).

Why this has happened and who it affects

If you claimed Child Benefit before May 2000 and did not provide their National Insurance (NI) number on the claim, your NI record may not show the correct number of qualifying years of HRP. This may affect your State Pension entitlement.

If you first claimed Child Benefit after May 2000, you will not be affected. This is because it became mandatory in May 2000 to provide a NI number for Child Benefit claims. 


Class 3 NI credits for parents and carers (CPC) available from 6 April 2010 have been recorded correctly, as have partial periods of HRP.

If you haven’t retired yet but think you are still eligible to claim HRP, you can still make a claim.

If you first claimed Child Benefit after May 2000, you will not be affected by missing HRP. If you think you are missing HRP, see Home Responsibilities Protection and read through the guidance. You should then complete the online eligibility checker under ‘how to claim’ using the ‘form CF411’ link. If you are eligible, you can claim online.

When HMRC will contact you

HMRC started issuing letters in Autumn 2023 to all customers identified as being over State Pension age who they believe are impacted, inviting them to check if they are eligible to claim missing HRP. In June 2024, HMRC started writing to customers below State Pension age.

If you haven’t received a letter and think you might be eligible to claim missing HRP, please check your eligibility. To do this, read through guidance and complete the online eligibility checker. If you are eligible, you can claim online.

How this will affect state pension and income tax

If your claim for missing HRP is successful, your State Pension will increase, or stay the same – it will not decrease. You may also be entitled to receive a payment of State Pension arrears. If your State Pension increases, it could affect the amount of tax you pay or the benefits you’re entitled to, including Pension Credit. HMRC will collect any Income Tax due on an increase in State Pension and on any arrears paid.

HMRC will limit the collection of tax due to the current year and 4 years earlier. The amount of tax you pay depends upon your total taxable income. If your total taxable income exceeds your personal allowance, you will be subject to Income Tax at the appropriate rate. If you move from one tax band to another because of an increase in their income, you will only pay additional tax on the portion of your income that falls within the new tax band.

Any tax due will be collected through your tax code where possible. If you already file a tax return, you will have to report the amount of State Pension arrears you have received on your tax return. If you are not working and do not file tax returns may receive a Simple Assessment tax bill from HMRC.

Payments of arrears of State Pension are taxable as income for the year they were due, not the year they are paid.

What happens next and when

HMRC will correct NI records and Department for Work and Pensions (DWP) will adjust any State Pension payments as quickly as possible.

You can find further information can be found on Home Responsibilities Protection: Overview.

A decision on whether you are entitled to HRP carries a right of appeal. Your decision letter will explain what you need to do if you do not agree with HMRC’s decision.

What happens if a claimant has died

Some customers affected by missing HRP may now have died. Their representative, or next of kin, will be entitled to check their eligibility and make a claim, using the same process as a living claimant.

This may result in the payment of State Pension arrears.

A claim for HRP made by a person who has died while waiting for a response will continue to be processed. Their representative, or next of kin, will be entitled to any State Pension arrears.

How to get extra support and information

While the quickest way to claim missing HRP is online, you can call the NI Helpline on 0300 200 3500 for support. There is also extra support available for people who need it.

After you’ve read through guidance, you will be asked a series of questions to complete the online eligibility checker. More information can be found on Home Responsibilities Protection: Overview.

You must first Check your NI record online to see if you have any gaps in tax years 1978 to 2010. If you have any gaps, read the guidance available on GOV.UK and use the online tool to check if you are eligible to apply for HRP. If you are eligible, you can claim online. We are prioritising claims from customers who are already receiving or are about to receive their State Pension. More information can be found on Home Responsibilities Protection: Overview.