Backdated Specified adult childcare credits

Sparklypanda

When wanting to transfer national insurance credits to grandparents (specified adult) who did childcare back in 2013, is the cut off date 5th April 2025? I understand buying NI years back to 2006 at the end of this tax year and reverts to only 6 years backdating but hoping that isn’t the case for transferring to specified adult. 

kaMelo

Sparklypanda said:

When wanting to transfer national insurance credits to grandparents (specified adult) who did childcare back in 2013, is the cut off date 5th April 2025? I understand buying NI years back to 2006 at the end of this tax year and reverts to only 6 years backdating but hoping that isn’t the case for transferring to specified adult. 

You're conflating two separate things. The extension for buying extra NI years (originally between 2006 and 2016) is to allow someone to purchase extra years towards their own state pension. 
The Specified Adult Childcare Credits began in April 2011 and it's possible to backdate the the transfer of NI credits back to that date, subject to meeting the qualifying criteria of course. Important to note, you can only transfer credits in the specific year in which they were earned, you cannot bank them to use in later years.

This is unaffected by the upcoming cut off date to purchase NI years back to 2006 for someone's own state pension

Sparklypanda

Many thanks for your reply kaMelo.  You’ve cleared up my confusion 🙂