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Chapter NIM41331

Document Cited in Related
Vincent
Published date11 April 2016
Record NumberNIM41331
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
Regulations 2(2)(aa), 2(4C) and 5(aza), Social Security Pensions (Home Responsibilities) Regulations 1994 (SI 1994/704) (the 1994 regulations)

NIM41330 gives details of Home Responsibilities Protection (HRP) and Child Benefit entitlement.

The 1994 regulations were amended to enable the partners of persons awarded Child Benefit for a child under age 16 to get HRP in their own right if the person awarded Child Benefit does not need that protection.

HMRC can retrospectively transfer HRP to the partner of a person awarded Child Benefit for tax years from 6 April 1978 to 5 April 2010 provided that the partner:

  • resided with the person awarded Child Benefit and shared the care of the child under 16 throughout the relevant tax year
  • reached or reaches State Pension age on or after 6 April 2008 (or in the case of a claim for bereavement benefit...

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