The National Insurance replacement credits service is designed to help certain parents and carers cover gaps in their National Insurance record.

Although it was originally planned to launch in April 2026, it is now expected to be delayed until April 2027. HMRC has issued an update for those impacted by this change.

According to HMRC, most eligible parents and carers will not be affected by the delay and will still be able to apply for credits once the service becomes available in April 2027.

These credits are available to parents or carers who were entitled to claim Child Benefit—but did not do so—for a child under the age of 12 from 7 January 2013 onwards.

The delay is only expected to affect individuals who are already over State Pension age (from 6 April 2016) or those who will reach State Pension age before 6 April 2027.

Check if you can report a financial loss

You can ask HMRC to check your case if all of the following conditions are met:

• You were eligible for Child Benefit at any time from 7^th January 2013
• You reached State Pension age on or after 6^th April 2016 and before 6^th April 2027
• You believe the delay in introducing replacement credits has directly reduced your State Pension payments
• No one else has already claimed a Child Benefit for the same child for the same dates or reported a financial loss.

To report any financial loss, you’ll need to follow the HMRC complaints process, by either calling National Insurance enquiries (0300 200 3500) or writing to National Insurance and Employer Complaints:

            NIC and EO Complaints

            HM Revenue and Customs

            BX9 1AA

            United Kingdom

You can also report this online, by following the below steps:

• Sign in to the HMRC complaints online service via the Government Gateway
• Confirm if your address is in the UK or overseas
• Choose ‘Make a new complaint’
• Choose the option ‘National Insurance including refunds, automatic and voluntary contributions, credits and National Insurance numbers’
• Give details of your complaint – use the information below and the reference ‘RCPC’
• Choose if you want HMRC to contact you by telephone and a best time of day to contact you
• Choose if HMRC can contact you by email
• Complete the declaration and sent it to HMRC

You’ll need to sign in to use this service. If you do not already have sign in details, you’ll be able to create them.

What to include in your report

You’ll need to tell HMRC:

• If you are the parent or carer
• Your National Insurance number, date or birth and full address
• The date of birth of the child (they must be aged under 12 for the period you’re claiming for)
• The dates you believe you were eligible for Child Benefit
• The date you reached or will reach State Pension age.

You must include ‘RCPC’ as a reference when you give details of your complaint.

What happens next

Once you’ve submitted your complaint, HMRC will review it and contact you if they need more information.

If HMRC agrees that the delay impacts the person’s State Pension, they will calculate the one-off payment based on any State Pension impact from the date the person contacted them until 6 April 2027 and make the payment from April 2027 when the replacement credits service opens.