Bob, it shouldn't do - child benefit usually goes to 'mum' anyway and individuals are treated as such for taxation purposes anyway. Anyone aged over 16 gets their NIC paid if they raise a child (up to the age of 12) and a person also gets NIC paid on their behalf if their spouse or civil partner is ".. a member of Her Majesty's forces and you are accompanying them on an assignment outside the UK".
HM Revenue & Customs: National Insurance credits
Not my specialist area though, but I hope that helps.