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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
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Overview: The State Pension (Amendment) (No. 2) Regulations 2016

These Regulations came into force from 6 April 2016 and insert ‘Part 8 National Insurance Credits’ into the State Pension Regulations 2015.

Regulations 24 to 39 provide for the circumstances in which a person who reaches State Pension age on or after 6 April 2016 may qualify for National Insurance credits for the purposes of entitlement to a new state pension under Part 1 of the Pensions Act 2014.

Chapter 2 provides for credits awarded prior to 6 April 2016 under the Social Security (Credits) Regulations (SS(C)R) 1975 and section 23A SSCBA 1992 count towards the purposes of entitlement to the new State Pension.

Chapter 3 Regulation 29 provides that specified credits awarded under SS(C)R 1975 count towards the purposes of entitlement to the new State Pension for periods from April 2016.