If are aged 16 or over and are an approved foster carer you can apply for National Insurance credits using form CF411A. If you qualify, your National Insurance record will be credited with Class 3 contributions.

Class 3 contributions are voluntary National Insurance credits to fill gaps in your contributions record and qualify for benefits like the State Pension.

CTC can be claimed if the claimant (or their partner) are ‘responsible’ for one or more children or ‘qualifying young persons’.


The claimant will be treated as ‘responsible’ for their own children but not for a child or young person who has been placed with them by the local authority, and is ‘looked after’ by the local authority. Therefore they can claim CTC for their own children, but not for the foster children.


However, adopters and guardians of children or young persons who have parental responsibility for them (eg under a special guardianship order or a residence order) can claim to be ‘responsible’ for the child in their care and so can claim CTC for them.

To be able to get WTC the claimant needs to be in qualifying remunerative work.


For a single claim this means the claimant is aged 16 or over and works at least 16 hours a week and:
is responsible for a child or qualifying young person.


The work the claimant does as a qualifying carer will fall under this heading if they are paid under a contract of employment as an employee or they are paid for their care services as a self-employed carer (ie if their caring activities are treated as ‘qualifying remunerative work’).


There have been occasions when HMRC have incorrectly denied WTC to carers. Advisers should insist that a claim form is sent out even if the tax credit helpline state that there is no entitlement. If the claim is turned down, an appeal can be lodged.

You should bear in mind that in the case of a joint claim, the claimant and their spouse or partner may have other work apart from caring and this may also be ‘qualifying remunerative work’ for WTC purposes.