Guidance

Apply for Specified Adult Childcare credits

Use form CA9176 to apply for Class 3 National Insurance credits from 6 April 2011, if you've provided care for a child aged under 12.

• From: HM Revenue & Customs
• Published: 27 July 2023
• Last updated: 20 August 2024 — See all updates

These Class 3 National Insurance credits were introduced on 6 April 2011. You can claim them from that date. You may be entitled to these credits if both:

• you are an eligible family member who provided care for a child
  aged under 12
• their parent or main carer does not need the credits themselves

How the credits work

These credits work by transferring the weekly National Insurance credit a parent or carer gets, as the Child Benefit recipient, to an eligible family member. They can help to stop gaps in your National Insurance record. You will get a Class 3 National Insurance credit for each week or part week you provided care for the child.

There is only one credit available for each Child Benefit claim, no matter how many children are on the claim itself.

For example, if 2 grandparents provided care for their daughter’s 2 children, there is only one credit available for transfer. The Child Benefit recipient must decide who should have the credit.

If the grandparents provided care for their daughter’s child and their son’s child, there are likely to be 2 Child Benefit recipients. This means 2 credits are available for transfer.

If no one has claimed Child Benefit for the child, there is no attached National Insurance credit to transfer. This means credits cannot be awarded.

If you provided care for a child aged under 12 during COVID-19

From March 2020, your normal caring arrangements may have been affected by COVID-19.

If you have provided care in a different way, for example over the telephone or video, you can still apply for credits for the tax years 2019 to 2020 and 2020 to 2021.

Who can apply

You can apply as long as:

• you are an eligible family member, who provided care for a child
  aged under 12
• you were aged 16 years and over, but under State Pension age, when you provided care for the child
• you are ordinarily resident in the UK, but not the Channel Islands or the
  Isle of Man
• the child’s parent or main carer has claimed Child Benefit, but does not need the credits themselves
• the child’s parent or main carer agrees to your application

The child’s parent or main carer must countersign the form to confirm they agree that, for the period stated, you:

• provided care for their child
• can have the credits

Who counts as an eligible family member

You are classed as an eligible family member if you are the:

• mother or father who does not live with the child
• grandparent, great-grandparent or great-great-grandparent
• aunt or uncle
• brother or sister

A brother or sister can include:

• a half-brother or half-sister
• a step-brother or step-sister
• an adopted brother or an adopted sister

You are also classed as an eligible family member if you are either the:

• current or previous spouse, partner or civil partner of anyone in the list
• son or daughter of the current or previous spouse, partner or civil partner of anyone in the list

Who should not apply

You should not apply for credits if, for the same period, you:

• already have a qualifying year of National Insurance — usually because you work or get other National Insurance credits
• are receiving Child Benefit for any child and already get credits automatically

If you are the spouse, partner or civil partner living with the Child Benefit recipient and want to transfer the credits to yourself, you need to complete form CF411A.

When to apply

You must wait until 31 October after the end of the tax year you want to apply for. This is because we need to check the parent or main carer already has a qualifying year for National Insurance purposes.

Before you apply

The child’s parent or main carer should check their National Insurance record online, to make sure that they have credits to transfer.

To complete an application form, you will need:

• your personal details as the eligible family member that provided care for the child
• the child’s details and the periods you provided care for them
• the personal details of the child’s parent or main carer — the Child Benefit recipient

Both you and the Child Benefit recipient must sign a declaration on the application form.

How to apply

1. Get all of your information together before you start. You will fill this form in online and you cannot save your progress.

2. Complete form CA9176.

3. Print and post it to HMRC, using the postal address shown on the form.

This file may not be suitable if you use assistive technology (such as a screen reader). If you need a more accessible format, email different.format@hmrc.gov.uk and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.

Check when you can expect a reply

After you’ve submitted your application for Specified Adult Childcare credits you can check when you can expect a reply from HMRC.

Published 27 July 2023
Last updated 20 August 2024 + show all updates

1. 20 August 2024

   Welsh translation added.

2. 10 May 2024

   The 'Get more information' section has been replaced with a new section so you can check when you can expect a reply from HMRC after you've applied.

3. 27 July 2023

   First published.