[UK] National Insurance credits for parents and carers

Parents or carers of a child under 12 will automatically get Class 3 National Insurance credits if they claim Child Benefit.  But there are some circumstance where this automatic credit may not have happened or where they may want to be transferred.  In these circumstances, form CF411A should be used (online or postal version). 

Whilst this is not strictly within a payroll professional’s remit, it is another one of those areas that we believe professionals should know about. 

Individuals should use the online service or postal form if they need to:

• Apply for credits as a foster carer, or kinship carer in Scotland (must use the postal form)
• Transfer credits from a spouse or partner who claimed the Child Benefit
• Apply for credits missing from the individual’s National Insurance account (if they have not been automatically received)

HMRC has produced guidance notes on completing the CF411A.

Parents or carers of a child under 12 will automatically get Class 3 National Insurance credits if they claim Child Benefit.  But there are some circumstance where this automatic credit may not have happened or where they may want to be transferred.  In these circumstances, form CF411A should be used (online or postal version). 

Whilst this is not strictly within a payroll professional’s remit, it is another one of those areas that we believe professionals should know about. 

Individuals should use the online service or postal form if they need to:

• Apply for credits as a foster carer, or kinship carer in Scotland (must use the postal form)
• Transfer credits from a spouse or partner who claimed the Child Benefit
• Apply for credits missing from the individual’s National Insurance account (if they have not been automatically received)

HMRC has produced guidance notes on completing the CF411A.