NIM41330 - Home Responsibilities Protection: What is HRP and who qualifies for
it: HRP and entitlement to Child BenefitNIM41330 - Home Responsibilities Protection: What is HRP and who qualifies for
it: HRP and entitlement to Child Benefit Bottom of Page |
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A person satisfies the conditions for HRP if, for a complete tax year, they have been
personally awarded Child Benefit (formerly family allowance) in respect of a child under
the age of 16. That is, they are the person whose name comes first on the front of the
order book, or to whom any correspondence is addressed, but is not necessarily the person
into whose bank account the benefit is paid.
Child Benefit is normally payable from the Monday after a child is born. Where a child is
born shortly before the end of a tax year, the conditions for entitlement to Child Benefit
may be satisfied from the beginning of the tax year but Child Benefit does not first
become payable until the first Monday of that tax year. See Sections
141 - 147 of the SSCBA 1992. For HRP purposes, Child Benefit is treated as if it
were payable from the beginning of the tax year otherwise the customer would not be
entitled to HRP for that year.
If a couple want to change the award of Child Benefit to give HRP to whichever one of them
will benefit most, Child Benefit must be payable, or treated as payable, to the new
recipient for the complete tax year. This was difficult to achieve without both of the
couples losing HRP for a year when title is transferred.
Effect of the Social Security Pensions (Home Responsibilities) (Amendment) Regulations
2005
From the April 2004- 2005 tax year, where a customer transfers Child Benefit within
the first 3 months of a tax year, the new claimant is treated as if they were entitled to
Child Benefit from the beginning of the year for HRP purposes.
Historically responsibility for paying Child Benefit to service families was
automatically passed to the MOD who paid Child Benefit through service pay when families
were abroad. This also applied to civil servants and some Crown employees serving abroad,
where the Child Benefit was paid through the employee's salary.
Where it is apparent that individuals have lost their entitlement to HRP because Child
Benefit was automatically paid to the serving parent, CBO try to amend the records
accordingly, with the help of NICO.
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