Treasury Committee publishes correspondence from HMRC on transferring NI credits
Released 9 October 2018
The Treasury Committee has published a letter from HMRC about transferring National Insurance (NI) credits between partners.
The Treasury Committee wrote to HMRC on 12 September 2018 asking whether one of the conditions for transferring NI credits from one partner to another was that the person claiming must have already reached State Pension age. In their response of 27 September 2018, HMRC have confirmed that this is not the case. To ensure HMRC guidance is not being misunderstood by customers, the notes on form CF411A Application form for credits for parents and carers have been updated so that the first condition in the guidance and form setting out conditions that need to be met for the credits to be transferred reads: “you did not reach State Pension age before 6 April 2008” instead of “you reached State Pension age on or after 6 April 2008.”.
View the correspondence.