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HMRC internal manual

National Insurance Manual

Home Responsibilities Protection: what was HRP and who qualified for it: as a foster parent or foster carer

The Social Security Pensions (Home Responsibilities) Amendment Regulations 2003 (SI 2003/1767) (“the 2003 regulations”)

Foster parents and foster carers do not normally receive Child Benefit for the children they care for.

The 2003 regulations amended the 1994 regulations to extend the availability of HRP to approved foster parents (or kinship carers in Scotland) from tax years dating from 6 April 2003 onwards up to 5 April 2010 throughout which they were an approved foster or kinship carer.

A ”foster parent” is defined by regulation 1(2) (a) and (b) of the 1994 regulations as a person who has been approved as such in accordance with the provisions of Part IV of the Fostering Services Regulations 2002 (approval of foster parents) or the provisions of Part II of the Fostering of Children (Scotland) Regulations 1996 (approval of foster carers)

Customers had to complete HMRC form CF411 if they wished to claim HRP on this basis. They also had to provide a ‘letter of confirmation’ that they had been appropriately registered as a foster carer throughout the relevant tax year This was obtainable from the local authority or fostering agency with which the applicant was registered .

Entitlement to HRP was not dependent on the foster carer having a child living with them for 52 weeks of the year. It was awarded to carers who were registered as foster carers for a whole tax year., A foster carer could however qualify for HRP if they were registered for only part of a tax year, if, for the remainder of that tax year they were regularly engaged, for at least 35 hours per week, in caring for a person in respect of whom there was payable certain prescribed benefits . See NIM41340.

Unlike the HRP awarded to other carers or parents, the HRP awarded to registered foster parent and carers did not count towards their entitlement to a State Second Pension (see regulation 6 of SI 2001/1323 and section 44A (2) (c) (ii) of the SSCBA 1992.)