National Insurance credits for parents

rbz

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?

Holly_Scope

Hi @rbz sorry you've not had a response yet. I've found the below which might be helpful. I've also attached the link to the full website here - Challenging a benefit decision - mandatory reconsideration - Citizens Advice

If you got a decision more than 13 months ago

The DWP or HMRC will only change the decision if you can show they made a mistake. This includes if they:

• got the law wrong - for example, if they said you weren’t allowed to claim benefits when you were
• made a mistake when calculating your benefit - for example, if they didn't include a premium you're entitled to
• overlooked a piece of evidence you sent them - for example, that showed you had less than £16,000 in savings

The DWP or HMRC won’t usually change their decision for example if you told them the wrong information or didn’t send them documents they needed

I hope this is helpful and if you do decide to go ahead or have already, I wish you all the best with the reconsideration.

Best wishes,