Credits during maternity - transfer?

ChilliBob

Hey guys,

I was about to make a claim to transfer the National Insurance Credits my wife has got from having Child Benefit, from her tax account to mine, attempting to go for 06-04-21 to present date, well, 05/04/24 to be complete tax years. She's been in full time employment the whole time, however, in 2022 she was on maternity leave when we had our second child.

If HMRC allow me to transfer over that entire three tax year period, would that mean I've created an incomplete year for my wife? - Or as she was employed does she effectively get 'double credits' still - despite being on maternity leave?

During this period (the whole period), I was not working or getting any national insurance credits in any form - I was caring for our son and daughter though.

Any help much appreciated - my wife's insisting I should transfer from her to me, as I was looking to pay for the missing years. I don't want to end up with her having a gap though - although I suppose if she does I could just pay that, and it'd probably be a lower amount than having to pay an entire year (my alternative). 

Thoughts much appreciated, also keen to know if people have had much/any success getting credits over a year old transferred or not! Cheers!

jools1985

HMRC won't transfer credits from your wife to you for any tax year which would then make her own NI record short.

You should apply on form CF411A requesting all 3 years. You may only get 2 if your wife would be short for that 1 year.

The form asks you why you applied late if some of the years were before the previous tax year - it also states this is an optional answer. HMRC won't transfer if you don't put a reason in that box (silly I know as it states it's optional). Most peiople just say they were unaware transfers could be made. That will be enough evidence for them to transfer the credits to you.

ChilliBob

Thanks, that's great, so that would be an oldskool paper print out as opposed to just the online 'wizard' type thing I stepped through (but didn't commit to!).

Thanks 

molerat

jools1985 said:

HMRC won't transfer credits from your wife to you for any tax year which would then make her own NI record short.

Is that the case for between parent transfers though ?  It will be for specified adult transfers but would it be when either could be eligible for the actual CB ?  I am sure there was a post on here where someone did the transfer and it left the spouse short.  But in this case she should have be received the credits from maternity pay.

OP, have you checked her NI record to see what shows for those years ?

ChilliBob

She's just told me she has 20 complete years, I'll get her to have a look and see if it breaks down further! Cheers

jools1985

ChilliBob said:

Thanks, that's great, so that would be an oldskool paper print out as opposed to just the online 'wizard' type thing I stepped through (but didn't commit to!).

Thanks 

sorry for my late reply. You'll be able to apply online via your personal tax account or via paper form

jools1985

molerat said:

jools1985 said:

HMRC won't transfer credits from your wife to you for any tax year which would then make her own NI record short.

Is that the case for between parent transfers though ?  It will be for specified adult transfers but would it be when either could be eligible for the actual CB ?  I am sure there was a post on here where someone did the transfer and it left the spouse short.  But in this case she should have be received the credits from maternity pay.

OP, have you checked her NI record to see what shows for those years ?

Yes. The transfer cannot be made if it will leave the original holder of the credits short. It's the same for specified adult credits. If in the case you mention above the transfer was done and left the other parent short, it must have been done in error by the person in HMRC who worked on the transfer