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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Credits: post-1975 credited earnings: credits for certain spouses and civil partners of members of HM Forces

Regulation 9E, Social Security (Credits) Regulations 1975 (SI No 556)

Regulation 9E was introduced from 6 April 2010 by the Social Security (Credits) (Amendment) Regulations 2010 (SI No 385).

It allows for Class 1 National Insurance credits to be given for weeks on or after 6 April 2010 for any part of which a person is, or is treated by the Secretary of State as being

  • the spouse or civil partner of a member of HM forces, and
  • accompanying the member of HM forces on an assignment outside the United Kingdom.

A credit can only be given if an application is made to the Secretary of State. The application must be completed on a form, or in a manner, approved by the Secretary of State and must include -

  • a statement signed by or on behalf of the Defence Council, or a person authorised by them, to confirm the conditions are met; and
  • any other information required by the Secretary of State.

The application must be made -

  • once the end date of the assignment has been confirmed; or
  • at any earlier time that the Secretary of State is prepared to accept in the particular circumstances of the applicant (e.g. where there is a claim to contributory benefits)

If made once the end date of the assignment has been confirmed, the application must be made -

  • before the end of the tax year immediately following the year in which the assignment ended; or
  • within such further time as may be reasonable in the circumstances of the case.

Credits cannot be given for any week where the person is already entitled to receive a credit for care allowance, unemployment or incapacity for work.

Credits cannot be given to a woman for any week in which she had a valid reduced rate election (see NIM30000).