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HMRC – Protect your State Pension
Making a claim for Child Benefit can help protect entitlement to the State Pension.
Child Benefit is a universal benefit payable to families as a contribution towards the cost of raising a child or children. It is paid to a person who is responsible for a child under 16 (or under 20 and in approved education or training).
The weekly rate is £20.70 for the first child and £13.70 for each additional child.
In addition to the payments, until the child is 12 years old a Child Benefit award also provides National Insurance Credits to the person who made the claim. These National Insurance Credits can help protect entitlement to the State Pension.
Only one person can claim Child Benefit for a child. For couples with one partner not working or paying National Insurance contributions, making the claim in their name will help protect their State Pension.
Even where the working partner claims Child Benefit, there is scope to transfer the National Insurance Credits and change who gets Child Benefit to protect the non-working parents State Pension.
If you receive Child Benefit payments, and you or your partner’s income
is over £50,000, you may have to pay the High Income Child Benefit Charge. The charge increases gradually by 1% for every £100 of income over £50,000. At £60,000 the charge is equal to 100% of the Child Benefit entitlement. However, individuals may claim Child Benefit and choose not to receive the payments, which means you do not have to pay the charge but still receive the associated National Insurance Credits and protect your State Pension.

The deadline for telling HMRC about Class 1A National Insurance contributions (NICs) that you owe for the tax year ending 5 April 2019 is 6 July 2019 at the latest.

P11D forms due must be sent to HMRC by 6 July; failure to do so may result in a penalty.
Class 1A NIC must reach HMRC by 22 July (19 July if you pay by cheque)

HMRC Update

Prepare your workforce for EU Exit today
More than two thirds of EU citizens in the UK are currently here for work. They
may be your employees. If they want to continue living and working in the UK after it leaves the EU, these citizens, and their family members,can apply now to the EU Settlement Scheme (EUSS).

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