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To qualify for the full state pension, you need enough qualifying years of National Insurance contributions. If you reach state pension age after 6 April 2016, you must have 35 qualifying years. Those with at least ten qualifying years but fewer than 35 will get a reduced pension.
A qualifying year can be earned by paying Class 1, Class 2, Class 3, or Class 4 National Insurance contributions or receiving National Insurance credits. Credits are often awarded in situations like claiming child benefit or caring for someone.
From 1978 to 2010, the Home Responsibilities Protection (HRP) scheme helped people with caring responsibilities reduce the number of years they needed for a full state pension. After 2010, HRP was replaced by National Insurance credits.
Historical HRP Issues
A Department for Work and Pensions review uncovered issues with how HRP was recorded for some individuals. Problems arose mainly when child benefit claims were made before May 2000 without a National Insurance number. Since May 2000, providing this number has been mandatory when claiming child benefits. If HRP wasn’t recorded correctly, individuals may now receive less state pension than they should.
In late 2022, HMRC began sending letters to those potentially affected. However, not everyone who is impacted will receive a letter. If you suspect you have missing HRP years, check your eligibility online at the Gov.uk website (www.gov.uk/home-responsibilities-protection-hrp) and claim any missing years.
How to Claim Missing Years
If missing years are added to your record, your state pension will increase if you’re not already eligible for the full amount. For those who have already reached state pension age, any arrears owed will also be paid. Be aware, though, that the state pension is taxable, so you might owe some tax on these arrears.
If you need help to plan your taxes, please contact Tax Accountant at 0800 135 7323 or email info@taxaccountant.co.uk for expert advice.
FAQs
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HRP was a scheme designed to help people with caring responsibilities qualify for the full state pension by reducing the number of National Insurance years they needed. It operated from 1978 to 2010 and was replaced by National Insurance credits. Issues with HRP recording have affected some individuals’ state pension entitlement, particularly those who claimed child benefit before May 2000 without providing their National Insurance number.
If you have missing years in your National Insurance record, you can check online at the Gov.uk website. First, verify your record to find any gaps related to Home Responsibilities Protection (HRP). If you find gaps, you can claim the missing years. This will help ensure your state pension is correct and may increase your payments.
If your HRP years are reinstated and you aren’t already eligible for the full state pension, your payments will increase. If you’re already receiving your state pension, any arrears owed to you will be paid as a lump sum. Keep in mind that the arrears are taxable, which means they will be added to your total income for the year you receive them and could affect your tax liability.
HMRC identified that some individuals may have missing HRP years due to errors in recording when child benefit claims were made before May 2000 without a National Insurance number. Letters were sent to encourage those affected to check their records and claim missing years. Even if you didn’t receive a letter, you can still verify your eligibility and claim any missing years.
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