New forms for National Insurance: credits for parents and carers

18 October 2019

In last week's News On Line we reported that The OTS has released guidance that referred to the transparency of HICBC and called for the government to review current arrangements surrounding the charge


HMRC has now published new CF411A PDF versions of forms online that allow parents raising a child below the age of 12 to claim National Insurance credits. This is to ensure that individuals are granted entitlement to the new State Pension should they be  in a position where they won’t benefit from physical child benefit payments, if, for example, their partner earns over the threshold and the High Income Child Benefit Charge (HICBC) applies. This transfer of credits essentially maintains the individual’s National Insurance record and ensures that they automatically receive Class 3 NI credits.


Eligible parties can complete the form electronically and submit online or they can complete the PDF form, print and send through the post.


The most recent edition of the Employer Bulletin discusses HICBC in further detail and advises employers to act in a responsible manner and inform any affected staff members about HICBC and also to advise them about completing Self-Assessments to ensure they don’t incur any penalties relating to HICBC. There is also a note to remind those affected that it is still imperative that they complete Child Benefit claim forms, but opt out of receiving payments if they don’t want to be charged, as completion of the form will ensure that the individual still receives National Insurance credits.



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