Who should claim Child Benefit if mum is not working (NI credits)?

Who gets the National Insurance credits?

Credits follow the name on the award, not the name on the payslip. GOV.UK's how to claim page: only one person can get Child Benefit for a child, and whoever claims is the person awarded National Insurance credits towards their State Pension. The CH2 notes (updated 6 April 2026) repeat that the person awarded Child Benefit gets those credits automatically until the child turns 12.

GOV.UK's National Insurance credits eligibility table is the precise test: a parent or guardian registered for Child Benefit for a child under 12 is awarded Class 3 credits automatically, even if they do not receive the payments.

Citizens Advice (England): if one of you is not working, that person should make the claim. The CH2 notes say the same when one of you does not work or does not pay National Insurance contributions.

If mum is not working, should her name go on the form?

Official pages point that way. The credits exist to fill gaps if the claimant is not working or does not earn enough to pay National Insurance. Putting the working parent's name on the form usually gives that parent a credit they may not need, and leaves the parent at home without the automatic Class 3 credit.

Which? published a 9 April 2021 news piece citing pensions consultancy LCP: HMRC data then showed as many as 200,000 couples with the working parent named on the claim, and LCP put one missing qualifying year at £260 a year of State Pension. That £260 figure is LCP's 2021 estimate, not a GOV.UK rate, and State Pension amounts change. MayTally does not turn it into a household forecast.

How do we put the right name on the claim?

1. 1
   Agree who is the claimant before you open the form Only one award is made per child. The online service and the paper CH2 both ask who is claiming. The credits sit on that person's National Insurance record.
2. 2
   If mum is not working, she completes the claim Use GOV.UK how to claim or the HMRC app in her name. She still needs her National Insurance number if she has one, and her partner's if she has a partner.
3. 3
   Refuse the payments on the same claim if that is your plan GOV.UK: you can claim and opt out of the cash. The CH2 notes say selecting 'no' on the payment question still leaves the credits in place. Opting out is not the same as leaving mum off the form.
4. 4
   If the working parent already claimed, move the award or transfer credits GOV.UK: a spouse or partner can apply to transfer Class 3 credits using form CF411A. You can also contact the Child Benefit Office to change who is awarded Child Benefit. Credits cannot be transferred for a year if the current claimant needs them to make that year a qualifying year.

Does it matter for the higher rate or the tax charge?

Yes for the higher rate; not in the way people often assume for the tax charge. GOV.UK: if you live together, only one of you can claim at the higher rate for the eldest child in the household. If you both claim at the higher rate, you may have to pay some of it back. You and your partner can still claim for different children.

The High Income Child Benefit Charge is about whose adjusted net income is over the GOV.UK threshold (£60,000 from 2024–25, with the charge matching the payments at £80,000). GOV.UK: if both of you are over the threshold, the person with the higher income is responsible for the charge — no matter who is named on the Child Benefit claim. Naming mum does not move the charge onto her if her partner's income is the higher one.

In shortIf mum is not working, official notes say her name should be on the Child Benefit award so the Class 3 credits sit on her record. The higher rate is one per household. The tax charge follows the higher income, not the name on the form.