Client earns over £60k, wife ceased to claim child benefit for their two children, both under 12, in Jan 13. Claiming child benefit automatically gave credits towards the state pension. My understanding is that now as child benefit has ceased state pension rights for the wife are protected. However I am not sure if wife should continue to fill in annual claim form electing not to receive child benefit in order to continue to receive NI credits or the NI office will know when the children reach the age of 12 and credits will cease on the 12th birthday of the youngest. Surely if this is the case, you are putting your trust in HMRC to get things right?
26th Jun 2014
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child benefit
child benefit