National Insurance credits for parents
Some time ago my wife applied for National Insurance credits for parents (CPC).
Child benefit we received on my name, by this reason my wife automatically not received CPC.
On 2018 my wife received Home Responsibilities Protection (HRP) National Insurance Credits for 2007 - 2010.
From 2010 HRP were replaced with CPC and my wife were not awarded for National Insurance Credits for 2010 - 2012 because "too late".
Wonder why on 2018 she received NI credits for 2007 - 2010, but not received credits for 2010 - 2012.
Unfortunately we miss 13 month timeframe for Mandatory Reconsideration and HMRC can't consider new application for CPC, because we already applied for CPC a few years ago.
It is possible to ask for Mandatory reconsideration if we miss 13 month deadline or there available another way to appeal HMRC decision?
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