To be entitled to HRP a person must be accepted as having been precluded from regular employment by responsibilities at home for a full tax year by being:
and have claimed HRP, if it is not awarded automatically, within
set time limits, see
NIM41335 and
NIM41340 and
NIM41350.
It may also be possible for a customer to use a combination
of the above to be entitled to HRP.
For example,
A customer is in receipt of Child Benefit from 6 April to
August of a tax year but they were also in receipt of Income
Support and not required to be available for work because they were
caring for an adult family member until the end of the tax year. So
long as they were precluded from employment, within the meaning of
regulations, for the whole of the tax year they will be entitled to
HRP.
HRP is not normally awarded for periods when a woman has a valid
married woman’s election not to pay NICs (1948 - 5 April
1975) or to pay married women's reduced rate NICs (from 6 April
1975).
The exception to this is when a woman was not employed or
self-employed at all in the period 6 April 1975 to 5 April 1980.
Under these circumstances, her married woman’s election is
disregarded for HRP purposes. In effect, the married woman’s
election is treated as if it lapsed from 5 April 1978 and she may
be awarded HRP from 6 April 1978 if she satisfies the conditions
for it.