Joint claimants of working tax credits - can you change who receives the Class 3 NI credits?

Larker2321

For a couple claiming working tax credits, is it possible to change who receives the class 3 national insurance credits? 

Currently the husband receives it, but can it be changed so that the wife receives the credits? Because the wife has gaps in her NI contributions, so she currently would not receive the full state pension at retirement.

Alice_Holt

Providing she is earning and in qualifying remunerative work for WTC, then yes you can.  See:

https://revenuebenefits.org.uk/tax-credits/guidance/how-much-can-your-client-get/national-insurance-credits/#:~:text=Joint claims and NI credits,-If you have&text=If a couple both have,(see our payments section).

Larker2321

Alice_Holt said:

Providing she is earning and in qualifying remunerative work for WTC, then yes you can.  See:

https://revenuebenefits.org.uk/tax-credits/guidance/how-much-can-your-client-get/national-insurance-credits/#:~:text=Joint claims and NI credits,-If you have&text=If a couple both have,(see our payments section).

Hi Alice, thank you for the link, very helpful. I clicked onto it and then onto the 'payment' link which quotes: "The couple can elect for the other member to receive payment at any time by giving notice to HMRC that, as a result of a change of circumstances, they would like payment to go to the other partner."

How do you give notice to HMRC of this change, is it just by contacting them/WTC people through the usual method (of when there is any other change of circumstances)?