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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: conversion of HRP to credits for tax years before 6 April 2010

Section 23A, Social Security Contributions and Benefits Act 1992

The Pensions Act 2007, and the Pensions Act (Northern Ireland) 2008, introduced a number of changes to the UK pension system from 6 April 2010.

Among those changes was the insertion of section 23A into the Social Security Contributions and Benefits Act 1992 and its Northern Ireland equivalent.

Section 23A introduces contributions credits for relevant parents and carers from 6 April 2010. Those credits replace Home Responsibilities Protection from that date. See NIM41250 for further information on general changes to the pension system and contributions credits for relevant parents and carers.

Section 23A(5) also allows for a contributor reaching State Pension age on or after 6 April 2010 to be credited with 52 Class 3 contributions for each tax year ending before that date in which the contributor was entitled to HRP.

HRP years where the contributor was entitled to HRP and did not already have a qualifying year by means of contributions or credits have now been converted to credits for contributors who reached, or will reach, State Pension age on or after 6 April 2010.

The maximum number of HRP years (as set by Section 23A(6)) that could be converted to credits was:

* for entitlement to state pension, 22 years;
* for entitlement to a widowed parent’s allowance or a bereavement allowance, half the required number of qualifying years of the contributor’s working life