How to Apply for Specified Adult Childcare Credits: NI Credits for Grandparents and Relatives (2026/27)

Grandparents and relatives who care for a child under 12 can take the parent's Class 3 NI credit. Who qualifies, form CA9176, when to apply, who must sign.

2026/27 tax year

National Insurance
Family & Parents
UK-wide

Summary

Specified Adult Childcare credits move the weekly Class 3 National Insurance credit that a Child Benefit recipient gets for a child under 12 to a grandparent or other eligible family member who cared for that child. They can be claimed for care from 6 April 2011.
You must have been 16 or over and under State Pension age while caring, be ordinarily resident in the UK (not the Channel Islands or the Isle of Man), and the child's parent or main carer must have claimed Child Benefit, not need the credits themselves and agree to your application.
Wait until 31 October after the end of the tax year you are applying for, so HMRC can check the parent already has a qualifying year. For care in the 2026 to 2027 tax year, that means applying on or after 31 October 2027.
Apply on form CA9176: fill it in on screen in one go (you cannot save progress), print it, have both you and the Child Benefit recipient sign the declaration, and post it to the address on the form.
There is only one credit per Child Benefit claim, however many children are on it, so if two relatives share the care the Child Benefit recipient decides who gets it.

This guide is general information, not advice.

This guide is for grandparents, aunts, uncles, older siblings and other relatives who look after a child under 12 while the parent works, and who have gaps in their own National Insurance record. It also helps the parent who has to agree to the application. For why a full record matters, see the State Pension guide.

By the end you will know whether you qualify, when you are allowed to apply, and how to complete, sign and send form CA9176.

How the credit works

When a parent or main carer claims Child Benefit for a child under 12, they get a weekly Class 3 National Insurance credit. Specified Adult Childcare credits transfer that credit to an eligible family member who did the caring. You get a Class 3 credit for each week or part week you provided care (GOV.UK).

It is a transfer, not an extra credit. There is one credit per Child Benefit claim, however many children are on it. If no one has claimed Child Benefit for the child, there is nothing to transfer and no credits can be awarded.

Before you start

Check that all of these apply (GOV.UK, who can apply):

you are an eligible family member: a parent who does not live with the child; a grandparent, great-grandparent or great-great-grandparent; an aunt or uncle; or a brother or sister (including half-, step- and adopted siblings). The current or previous spouse, partner or civil partner of anyone on that list also counts, as does their son or daughter
you cared for a child aged under 12
you were 16 or over and under State Pension age while you cared for them
you are ordinarily resident in the UK, but not the Channel Islands or the Isle of Man
the child’s parent or main carer has claimed Child Benefit, does not need the credits themselves, and agrees to your application

Do not apply for a period in which you already have a qualifying year (usually because you work or get other National Insurance credits), or in which you get Child Benefit yourself and already receive credits automatically. If you are the spouse or partner who lives with the Child Benefit recipient, you need form CF411A instead. That route is covered in how to transfer Child Benefit NI credits to a partner.

Gather this before you open the form, because you cannot save part-way through:

your own personal details
the child’s details
the dates or periods you provided care
the personal details of the Child Benefit recipient
the Child Benefit recipient themselves, available to sign

Step-by-step

Wait for the right date. You must wait until 31 October after the end of the tax year you are applying for. HMRC uses that time to check the parent or main carer already has a qualifying year.
The parent checks their own record. GOV.UK asks the child’s parent or main carer to check their National Insurance record online first, to make sure they have credits to transfer.
Complete form CA9176 from the Specified Adult Childcare credits page. It opens as an on-screen form. It asks for your details as the family member who provided care, the child’s details and the care periods, and the Child Benefit recipient’s details. Complete it in one sitting.
Both of you sign. The Child Benefit recipient countersigns to confirm that, for the period stated, you provided care for their child and can have the credits. You sign the declaration too.
Print and post it to HMRC, using the postal address printed on the form. The guidance does not offer an online submission route for CA9176. If you need an accessible format, email [email protected].

Deadlines and what happens next

The credits were introduced on 6 April 2011 and can be claimed for care from that date. For care during 2019 to 2020 and 2020 to 2021, GOV.UK says care given differently because of COVID-19, for example by telephone or video, still counts.

For care during 2026/27, the tax year ends on 5 April 2027, so the earliest application date is 31 October 2027. The guidance page does not give a closing date for applications.

HMRC does not publish a processing time on the guidance page. Once you have posted the form, use Check when you can expect a reply from HMRC.

To confirm the credits have been added, check your record at Check your National Insurance record. You need Government Gateway sign-in details and may have to prove your identity with photo ID. The service shows what you have paid and the credits you have received up to the start of the current tax year. If you do not want to use the online service, the same page lets you request a printed statement, phone HMRC, or write to PT Operations North East England, HM Revenue and Customs, BX9 1AN.

Common mistakes

Applying too early. An application before 31 October after the tax year cannot be checked against the parent’s record.
Two relatives both claiming for one Child Benefit claim. Only one credit exists per claim, and the Child Benefit recipient decides who gets it.
The parent not claiming Child Benefit. If no one has claimed it for the child, there is no credit to transfer. GOV.UK’s credits eligibility page says a parent registered for Child Benefit for a child under 12 gets the credit even if they do not receive the payments, so a registered claim with payments switched off still counts as a claim.
Applying for a year you already have. If you worked or got other credits that gave you a qualifying year, you should not apply for that period.
The live-in partner using CA9176. A spouse or partner who lives with the Child Benefit recipient uses CF411A.

Worked example

GOV.UK gives two scenarios on the guidance page.

Two grandparents, one daughter, two grandchildren. Both grandparents look after their daughter’s two children. The daughter has one Child Benefit claim, so only one credit is available. She decides which grandparent gets it, and signs that grandparent’s CA9176.

Two grandparents, a daughter’s child and a son’s child. There are likely to be two Child Benefit recipients, so two credits are available. Each parent can countersign a separate application for a different grandparent.

Frequently asked questions

Can grandparents get National Insurance credits for looking after grandchildren?

Yes, through Specified Adult Childcare credits. If you cared for a grandchild under 12 while you were 16 or over and under State Pension age, and the parent who gets Child Benefit does not need the credit and agrees, you can apply on form CA9176 for a Class 3 credit for each week or part week you provided care. The credits can go back to 6 April 2011.

When can I apply for Specified Adult Childcare credits?

Not until 31 October after the end of the tax year you are applying for. HMRC says this is because it needs to check the child's parent or main carer already has a qualifying year. For care given in the 2026 to 2027 tax year, which ends on 5 April 2027, that means 31 October 2027 at the earliest.

Does the parent have to sign the CA9176 form?

Yes. Both you and the Child Benefit recipient must sign a declaration on the form. The parent or main carer countersigns to confirm that, for the period stated, you provided care for their child and can have the credits.

Can both grandparents get the credit for the same children?

Not for the same Child Benefit claim. There is only one credit for each claim, however many children are on it, so if two grandparents cared for their daughter's two children the Child Benefit recipient must decide which of them gets it. Children on two different Child Benefit claims, for example a son's child and a daughter's child, usually mean two credits are available.

Who should not apply for Specified Adult Childcare credits?

HMRC says not to apply for a period in which you already have a qualifying year, usually because you work or get other National Insurance credits, or in which you receive Child Benefit for any child and already get credits automatically. A spouse or partner living with the Child Benefit recipient uses form CF411A instead.