Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Credits: post-1975 credited earnings: Credits for spouses and civil partners of HM Forces

Regulations 28 & 33 of Part 8 State Pension Regulations 2015 (as inserted by The State Pension (Amendment) (No. 2) Regulations 2016)

Regulations 28 and 33 were introduced from 6 April 2016 by The State Pension (Amendment) (No. 2) Regulations 2016.

They allow for Class 3 National Insurance credits to be given for weeks on or after 6 April 1975 for any part of which a person (who reaches State Pension age on or after 6 April 2016) 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.

 

Regulation 28(3) applies to a week which falls within a year beginning on or after 6 April 1975 and ending before 6 April 2016 only.

Regulation 33(3) applies to a week which falls within a year beginning on or after 6 April 2016.

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 may only be made in respect of a past period. There are no time limit restrictions as to when an application must be made by.

The member of HM forces must also have been liable for, or credited with. UK National Insurance contributions for the period in which an application is made.

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.

Regulations 28(4)(a)(iv) and 33(4)(a)(iv) also provide that where a person is entitled to a credit under Regulation 9E Social Security (Credits) Regulations 1975 they cannot also be given a Class 3 credit in respect of that week, see NIM41265.

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