HMRC internal manual

National Insurance Manual

NIM32003 - Special Cases: Class 1 - HM Forces: Establishments and Organisations

Note: Parts of this manual are under review following Brexit and the current content of this page applies to periods before 1 January 2021.

Schedule 6; Part 1 Social Security (Contributions) Regulations 2001

  1. Any of the regular naval, military or air forces of the Crown
  2. Royal Naval Reserve
  3. Royal Marines Reserve
  4. Royal Fleet Reserve
  5. Royal Naval Special Reserve, the Special List
  6. Women’s Royal Naval Reserve and Women’s Royal Naval Supplementary Reserve
  7. Queen Alexandra’s Royal Naval Nursing Service Reserve
  8. Voluntary Air Detachment, the Naval Reserve
  9. Regular Army Reserve of Officers
  10. Army Reserves including Regular Reserves, Army General Reserve, Long Term Reserve and Army Pensioners
  11. Territorial and Army Volunteer Reserve
  12. Royal Air Force Reserve including Royal Air Force Reserves of Officers, Royal Air Force Volunteer Reserve, Women’s Royal Air Force Reserve of Officers and Women’s Royal Air Force Volunteer Reserve
  13. Royal Auxiliary Air Force including Women’s RAAF
  14. Princess Mary’s Royal Air Force Nursing Service Reserve
  15. Royal Irish Regiment to the extent that its members are not members of any force within paragraph 1 above