Flow Shorts: National Insurance replacement credits delayed to 2027
HMRC's replacement National Insurance credits service was due to open in April 2026. It has slipped by a year and will now open in April 2027. If you are a parent or carer who never claimed Child Benefit, that is another year before the gap in your record can be filled.
Who this affects - people who:
were eligible for Child Benefit for a child under 12 at any point from 7 January 2013
did not claim it, often because the high income child benefit charge made claiming look pointless where one partner earned enough to have it clawed back
consequently have gaps in their National Insurance record, because it is the Child Benefit claim that awards the credit
That last point is the one people miss. Claiming Child Benefit awards a National Insurance credit even where the benefit itself is fully clawed back by the charge. Not claiming at all was the costly decision, and those gaps can reduce a state pension.
For most people the delay is an inconvenience rather than a loss - the credits can still be applied once the service opens in 2027. The exception is anyone already drawing their state pension, or reaching state pension age before April 2027, whose payments may be lower in the meantime.
HMRC has opened a route for those people to report a financial loss. To be considered, you must have been eligible for Child Benefit for a child under 12 at some point from 7 January 2013, have reached state pension age on or after 6 April 2016 and before 6 April 2027, and no one else can have claimed for the same child over the same dates or reported the same loss. HMRC will look at each case individually and may ask for more information.
Where HMRC agrees, it will calculate a one-off payment reflecting the effect on your state pension from the date you contacted it up to 6 April 2027 - which is a reason to contact them sooner rather than waiting for the service. Payments are expected to be made after it launches.
If you think you have a gap in your record and are near state pension age, get in touch with the Flow team.
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