Posthumous HRP Claims — A Guide for Executors and Next of Kin
Home Responsibilities Protection (HRP) protected State Pension for parents and carers between 1978 and 2010. Where HRP was missing and the person has since died, an executor or next of kin can submit a posthumous claim. If accepted, DWP recalculates the State Pension and pays any arrears due to the estate or entitled beneficiaries.
Who can claim on behalf of the deceased?
• Executor or administrator of the estate (Grant of Probate or Letters of Administration).
• Next of kin where there is no formal estate representative yet (provide evidence of relationship and authority).
Tip: If probate is not yet granted, you can note that it is pending and provide copies when available.
Evidence you should gather (by tax year where possible)
Identity & authority: death certificate; Grant of Probate or Letters of Administration; your ID and contact details.
Child Benefit route: Child Benefit award letters; bank statements showing “Child Benefit”; child’s birth certificates; Child Benefit reference number.
Main carer route (CB in partner’s name): partner details; letters or statements confirming the deceased was the main carer; school, GP, or childcare letters.
Pre-5 April 2002 caring: letter naming the deceased as carer with dates; proof the cared-for person received a qualifying benefit; GP or hospital notes.
Name & address linkage: marriage certificate or deed poll; council tax, tenancy, or utility bills linking addresses used on CB or caring documents.
NI & pension: NI record print (if available) and State Pension award letters to show the underpayment timeline.
How to make a posthumous HRP claim (step-by-step)
1) Confirm the gap years (1978–2010) using any NI record available or reconstructing from Child Benefit and caring evidence.
2) Assemble the evidence pack covering identity, authority, HRP eligibility, and linkage across years.
3) Write a short cover note explaining the case and mapping documents to tax years (template below).
4) Apply on GOV.UK (CF411) on behalf of the deceased, or follow HMRC’s postal instructions: https://www.gov.uk/guidance/apply-for-home-responsibilities-protection
5) Track and chase: diarise 4, 8, and 12-week chasers and keep a log of submissions and replies.
Template — Posthumous HRP Cover Note (copy/paste)
Subject: Posthumous HRP Claim — [Deceased’s full name, NI number] — [Tax years]
Dear HMRC HRP Team,
I am the [executor/administrator/next of kin] of [full name, date of birth], who died on [date]. I request correction of missing Home Responsibilities Protection (HRP) for the tax years listed below. The enclosed evidence shows that [he/she] qualified for HRP in those years.
Authority & identity: death certificate; [Grant of Probate or Letters of Administration]; my ID and contact details.
Evidence by tax year:
• 1989–90 — Child Benefit award letter (Ref: [CB ref]); address: [address]; birth certificate of [child].
• 1990–91 — Bank statement showing Child Benefit; council tax at the same address; school letter naming [him/her] as parent or carer.
• 1991–92 — [repeat per year].
Name & address linkage: marriage certificate or deed poll attached; tenancy, utility, or council tax documents link addresses across years. If Child Benefit was claimed by a partner, we request HRP be transferred to [deceased’s name] as the main carer for the relevant years.
Please confirm the corrected HRP years and any resulting State Pension arrears payable to the estate.
Yours faithfully,
[Your name] | Role: [Executor/Administrator/Next of kin] | Address | Phone/email
Timelines, chasers, and what to expect
• Initial review: may take several weeks. Keep proof of postage or upload and a dated log of correspondence.
• Chasers: at 4, 8, and 12 weeks are reasonable. Ask if additional evidence is required and which tax years are accepted or refused.
• Outcome: HMRC confirms HRP years; DWP recalculates the State Pension and pays arrears to the estate.
Estate considerations (seek advice if unsure)
• Arrears are paid to the estate and distributed under the will or intestacy rules.
• If benefits such as Pension Credit were in payment, notify the relevant departments after the arrears decision.
• Keep a clear audit trail for executor accounts (letters, calculations, bank receipts).
FAQs
Can we claim without Child Benefit letters? Yes. Alternatives include bank references showing Child Benefit, school or GP letters, and address proofs.
What if there was a name change? Include a marriage certificate or deed poll and bridge documents linking both names to the same person and address.
How are arrears calculated? DWP recalculates the pension as if HRP had been credited, then pays the underpaid amount for the relevant period.
Do we need probate first? Not always. Authority to receive funds may be required; submit what you have and update HMRC as probate progresses.
Official links
Apply for HRP (CF411) — GOV.UK: https://www.gov.uk/guidance/apply-for-home-responsibilities-protection
Check NI record — GOV.UK: https://www.gov.uk/check-national-insurance-record
Get State Pension forecast — GOV.UK: https://www.gov.uk/check-state-pension