NIM41230 - Credits: post 1975 credits for jury service
Regulation 9B of the Social Security (Credits) Regulations 1975 (SI 1975 No. 556)
From 6 April 1988 a person who is on jury service may be awarded Class 1 National Insurance credits for each week in which:
- they attended court for jury service
- they earned below the Lower Eearnings Limit, and
- they are not self-employed
- they are not a married woman with a valid married woman’s reduced rate election.
They must submit a written claim for the credits to PT Operations North East England, HM Revenue and Customs, BX9 1AN, before the end of the benefit year (January to December) immediately following the tax year in which that week fell. The time limit may be extended if any delay in claiming the credits was reasonable in the particular circumstances of the customer’s case.