NIM41331 | Home Responsibilities Protection: what was HRP and who qualified for it: HRP and entitlement to Child Benefit: transfer of HRP for those who reach State Pension age on 6 April 2008 or later

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 died on or after that date)

• makes an application for the transfer of HRP

In addition, the person awarded Child Benefit cannot benefit themselves because their earnings were equal to or above the qualifying earnings factor for that year (for 2002 to 2003 year and any subsequent years, the qualifying earnings factor is derived from earnings not exceeding the upper earnings limit upon which primary Class 1 contributions were paid or treated as paid).