Report a financial loss from the delay to the replacement credits service
Find out if your State Pension will be affected by the delay to National Insurance replacement credits for parents and carers, and how to tell HMRC.
The National Insurance replacement credits听service has been delayed until April 2027. Most eligible parents and carers will not be affected by the delay to the service and can still apply for credits when the service opens in April 2027.
You may be able to claim National Insurance replacement credits if:
- you are a parent or carer
- you were eligible to claim Child Benefit (but did not claim it) for a child under 12 from 7 January 2013
Check if you are affected by the delay
You may be affected by the delay to the service if either of the following apply:
- you are already over State Pension age 鈥� from 6 April 2016 onwards
- you will reach State Pension age before 6 April 2027
Check if you听can report听a financial loss
You can ask HMRC to check your case if all the following apply:听听
- you听were听eligible for Child Benefit at any time from 7 January 2013
- you reached State Pension age on or after 6 April 2016 and before 6 April 2027
- you believe the delay in introducing听replacement听credits听has directly reduced your State Pension听payments听听
- no one else has听already听claimed Child Benefit for the same child for the same dates听or reported听a financial loss
To report any financial loss you鈥檒l need to follow the HMRC complaints process.
What to include in your report
You鈥檒l need to tell us:
- if you are the parent or carer
- your National Insurance number
- your date of birth
- your full address
- the date of birth of the child (they must be aged under 12 for the period you鈥檙e claiming for)
- the dates you believe you were eligible for Child Benefit
- the date you reached or will reach State Pension age
You must include 鈥楻CPC鈥� as reference when you give details of your complaint.
How to report a financial loss
Report online
To report your financial loss, you鈥檒l听need to follow these steps:
-
Sign in to the HMRC complaints online service.
-
Confirm听if your address is in the UK or overseas.
-
Choose 鈥楳ake a new complaint鈥�.
-
Choose the option 鈥楴ational Insurance including refunds, automatic and voluntary contributions, credits and National Insurance听numbers鈥�.
-
Give听details of your complaint 鈥� use the information we鈥檝e asked you to include and the reference 鈥楻CPC鈥�.
-
Choose听if you want HMRC to contact you by telephone and a best time听of day听to contact you.
-
Choose if HMRC can contact听you听by email.
-
Complete the declaration and send it to HMRC.
You鈥檒l听need to sign in to use this service. If you do not already have sign in details,听you鈥檒l听be able to create them.
Report by telephone or post
To report a financial听loss听you can either:听
- 肠补濒濒听National Insurance enquiries听
- write to听National Insurance and employer complaints听鈥� quote听RCPC as your reference
What happens next听
Once you鈥檝e submitted your complaint, we will review it and contact you if we need more information. You may not hear from us straight away, as the replacement credits service starts in April 2027. If we need more information, we鈥檒l get in touch before then.
If we agree听that听the delay听impacts听your State Pension,听we will:
- calculate the one-off payment based on any State Pension impact from the date you contacted us until 6 April 2027
- make the payment from April 2027 when the replacement credits service opens