NIM41405 - Home Responsibilities Protection: Recording and using HRP: where HRP is recorded

Years of HRP entitlement are recorded in the liabilities folder on a customer's NIRS account. The entry shows the beginning and end date of each period of HRP, with the reason for its award. All years of entitlement are recorded whether or not they will be needed or can be used when the customer is awarded their basic State Pension.

Example

A customer is awarded Child Benefit from July 1978 to August 2004. They are automatically entitled to HRP for each complete tax year from 6 April 1979 to 5 April 2003, which is the end of the tax year before the youngest child reached 16, (a total of 24 years). They then become a carer and are awarded Income Support, without registering as available for work, until June 2004. They are entitled to HRP from 6 April 2003 to 5 April 2004 (1 year). The total number of years they have satisfied the conditions for HRP is 25 in total.

The years which qualify for HRP are recorded on NIRS and available for use by DWP when they calculate State Pension or bereavement benefits, based on that account, if:

• the particular tax year is not a qualifying year for benefit, and
• the limit of HRP years which can be taken off the customer's "working life" for basic State Pension calculations has not been reached.

For details of the how the years of HRP can be used to enhance the amount of basic State Pension that would be payable based on paid contributions and credits, see NIM41410.