Have or looked after a child born in 2001 or later? Claiming Child Benefit while they were under 12 could've increased your State Pension – full help as HMRC backdating tool delayed

An HMRC tool to make it easier to check for and claim credits for previous years because of this issue was due to launch soon, but has now been delayed until April 2027. Here's what you need to know.

Why claiming Child Benefit can boost your State Pension

To get the full new State Pension – currently £241.30 a week – you usually need at least 35 qualifying NI years on your record (though some need many more).

Working is one way to get NI years, but claiming Child Benefit can be another. That's because being registered for the benefit can provide NI credits while the child is under 12. These credits can go directly to a parent (if they stayed at home to look after the child, for example) – but they can also be transferred to a relative (such as a grandparent) caring for a young family member while the parent is at work.

If you didn't realise this, it's crucial to make a claim as soon as possible – see our Child Benefit guide for full info.

Chose not to claim? The person looking after the child could be missing NI years

Since January 2013, higher earners have had to repay some or all of their Child Benefit through the High Income Child Benefit Charge (HICBC).

Under the HICBC, if you earn over £60,000 (and this applies to individuals rather than on a family income basis), you gradually start to pay back some or all your Child Benefit via a Self-Assessment tax return or via PAYE (Pay As You Earn). Once you earn over £80,000, you have to repay it in full.

Prior to 2024, the threshold to start losing some of your Child Benefit was over £50,000, while it was over £60,000 to lose all of your entitlement.

To avoid the hassle of having it clawed back, some of those earning above the threshold may not have bothered to claim Child Benefit at all. But this also means that whoever looked after the child could be missing out on NI credits. Here are some example scenarios to show how this works in practice:

• Stay-at-home parent with a higher-earning partner. In this scenario, if the parent taking time off work claims Child Benefit, they'd get NI credits – if they don't, this could leave gaps in their record.

• Grandparent or other relative (under State Pension age) caring for a young family member. Here, if the working parent is registered for Child Benefit (even if they have to pay it back), the Child Benefit NI credits can be transferred to the person looking after the child, potentially helping boost that person's State Pension entitlement.

• Parent earning above the threshold but not from work. NI credits usually come from employment, so if you have a high income from other sources (property or investments, say), you may not be earning any credits. But claiming Child Benefit could fix that (again, even if you end up having to repay it).

You'll be able to fill these gaps in your NI record using a new tool from April 2027

The Government announced in April 2023 that it would introduce a new system allowing affected parents and carers to claim these backdated NI credits for free. It had been due to launch in April 2026, but it has now been delayed to April 2027.

HMRC says most eligible parents and carers "will not be affected" by the delay – in most cases, it just means that you'll need to wait to apply for the NI credits when the service does launch.

At or near State Pension age? Check you're not missing out – and complain to HMRC if necessary

Only a "few" are expected to be financially impacted by the delay to the new service, HMRC says – namely, if you're getting (or about to start getting) the State Pension, and it's a lower amount than it could be because you have gaps in your NI record that the new tool would've helped you fill.

If this applies to you, you can complain directly to HMRC. If it agrees you lost out, it'll calculate what you're owed and pay it from April 2027 once the new service launches – though the sooner you get in your complaint, the sooner it can begin to be reviewed. Here's how to complain:

1. Make sure no-one else has claimed Child Benefit for the same child for the same dates. If they have, you wouldn't be eligible to get the credits in the first place. Note: if it was your spouse or partner that claimed, and they already got NI credits through work, you can try getting their Child Benefit NI credits transferred to you.

2. Check if you have missing National Insurance years for the period affected. If the years are already filled, for example because you were working in addition to providing childcare, you won't be able to top these up.

3. If you have missing years, gather together the information you'll need to complain:
   - Your National Insurance number.
   - The child's date of birth (you can usually only get NI credits for periods when they were under 12).
   - The dates you believe you could have got NI credits through Child Benefit.
   - The date you reached or will reach State Pension age (use the Gov.uk State Pension age checker if you're unsure).

4. Complain using HMRC's online service or by calling HMRC National Insurance enquiries.
   You can also complain by post by writing to 'National Insurance and employer complaints', but make sure to quote 'RCPC' as the reference.

HMRC says interest will not be paid as standard on delayed State Pension top-ups. But you can make a case for compensation to HMRC.

Already paid to top up your State Pension? You'll be able to get a refund

It's possible you may have already paid to fill gaps in your NI record – under a different system known as Class 3 voluntary contributions – for NI years that will now be covered by these free credits.

If so, HMRC says you won't lose out. Once the new system launches in April 2027 and you successfully claim the replacement credits, you'll be able to apply for a refund of any contributions you paid for those same years.