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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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Home Responsibilities Protection: recording and using HRP: State Second Pension

Section 43 and 44B of the Social Security Contributions and Benefits Act (1992) (“SSCBA 1992”)

Additional Pension and Social Security Pensions (Home Responsibilities) (Amendment) Regulations 2001 (SI 2001/1323)

Social Security Pensions (Home Responsibilities) Regulations 1994 (SI 1994/704) (“the 1994 regulations”)

As well as the basic State Pension, a person may be entitled to receive an additional amount on reaching retirement age.

Prior to the 6 April 2002 this additional element of the state pension was referred to as the State Earnings Related Pension Scheme (SERPS). Under SERPS, whether a person was entitled to any additional pension depended entirely on the amount of National Insurance Contributions that a person had paid as an employee.

SERPS was reformed from April 2002, it is now called the State Second Pension.

Section 44 A(c)(ii) of the SSCBA 1992 and regulation 6 of the Additional Pension and Social Security Pensions (Home Responsibilities) (Amendment) Regulations 2001 make provision for a person to satisfy the conditions for entitlement to the State Second Pension for the years in which they qualified for HRP if the person was:

* awarded Child Benefit for a child under the age of 6 only
* in receipt of Income Support as a carer (as defined in regulation 2 (2)(b) of the 1994 regulations), or 

engaged in the full-time care of an ill or disabled person (as defined in regulation 2(3) of the 1994 regulations).