NIM41020 - Credits: overview: HMRC responsibility

HMRC administer certain processes to record credits on individual customer NI records on behalf of the secretary of state for Work and Pensions (and Department for Communities DfC in Northern Ireland).

Some credits, such as ESA credits or the parent element of Parent & Carer credits are administered automatically through a systems interface between NPS and other IT systems in both HMRC and DWP. HMRC operate the requirements for those system interface arrangements in collaboration with and according to DWP specifications.

Some credits are recorded automatically by NPS such as autocredits before they were withdrawn in 2018.

HMRC award a number of credits which are not recorded automatically (i.e. which require an application to be made), such as credits for periods of SSP, SAP, SMP, or Jury Service, Service Spouse credits and Specified Adult Childcare credits.

Technical advice is given by the IPD Technical Team who liaise with DWP on policy, leaflets and technical guidance.

If there is a dispute about the award of non-benefit credits see NIM41025.