Credits: overview: HMRC responsibility
HMRC administer certain processes to record credits on individual customer NI records on behalf of the secretary of state for Work and Pensions (and DSD in northern Ireland) Some credits, such as ESA credits or the parent element of Parent & Carer credits are administered automatically through a systems interface between NPS and other IT systems in both HMRC and DWP. HMRC operate the requirements for those system interface arrangements in collaboration with and according to DWP specifications.
Some credits, such as autocredits are recorded automatically by NPS.
NIC&EO award a number of credits which are not recorded automatically (i.e. which require an application to be made), such as credits for periods of SSP, SAP, SMP, or Jury Service, MoD credits and Specified Adult Childcare credits.
Technical advice is given by NIC&EO Technical, and Personal Tax Product and Process NICs Technical, who liaise with DWP on policy, leaflets and technical guidance.
If there is a dispute about the award of non-benefit credits see NIM41025.