HMRC has updated the form which allows parents and carers to apply for, or transfer, National Insurance credits: CF411A.
Transfers may be appropriate where:
Where one spouse/partner is earning enough to build a National Insurance record and the other spouse/partner is not, the child benefit claim should be made by the lower/non-earner. Where the high income child benefit charge would apply the lower/non-earner can protect their National Insurance record by registering for child benefit and opting not to receive payment.
A transfer of contribution credits already accrued may be appropriate where the child benefit registration was made in the name of the higher earning spouse/partner and this does not give the optimal outcome.
HMRC will usually award the credits after the normal time limit of 5 April following the end of the relevant tax year; a reason for the claim being late should be included with the application.
The personal tax account service to check an individual’s National Insurance record is the best way to check that all National Insurance contributions and credits have been recorded correctly.