HRP should be awarded automatically to customers who have been
awarded Child Benefit or who are receiving Income Support
throughout a tax year while they are caring for a person with a
disability or long term illness. They do not need to submit a
claim. Other carers will need to make a claim on form CF411,
providing evidence of entitlement.
In some cases the claim must be made within set time limits.
Customers who are caring for a person with a long-term
illness or disability for any years from 6 April 2002 must claim
HRP within three years of the end of the tax year in which
entitlement arose. However, claims for HRP for years between April
1978 and 5 April 2002 may be made at any time up to State Pension
age.
HRP cannot be claimed for any year in which the carer has a
valid married woman's reduced rate election.
