National Insurance Credits for Armed Forces Partners Overseas

If you're the spouse or civil partner of someone serving in the UK armed forces and you've accompanied them on overseas postings, you may be entitled to National Insurance credits. These credits help protect your State Pension entitlement by filling gaps in your National Insurance record during periods when you couldn't work due to being posted abroad. The type of credit available depends on when the posting took place.

Who can claim these credits

You can apply for National Insurance credits if you are married to or the civil partner of a member of the armed forces and you accompanied them on an overseas posting.

You can still claim even if you are now widowed, divorced or have had your civil partnership dissolved, provided you were married or in a civil partnership at the time of the posting.

Before applying, check your National Insurance record for gaps. You may not need to apply if you've already paid National Insurance contributions for the time spent overseas or if you were receiving certain benefits during that period.

Class 1 credits for postings from 6 April 2010 onwards

Class 1 credits are the more valuable type of credit. They count towards your State Pension and may also help you qualify for other benefits, including new style Jobseeker's Allowance and new style Employment and Support Allowance.

You can apply for Class 1 credits if you accompanied your spouse or civil partner on an overseas posting that began on or after 6 April 2010.

Time limits for Class 1 credits

There is an important time limit for applying for Class 1 credits. You must apply before the end of the tax year following the tax year when the posting ended. Tax years run from 6 April to 5 April.

For example, if a posting ended between 6 April 2018 and 5 April 2019, you would need to apply by 5 April 2020.

You can apply if you're still overseas but due to return to the UK, or if you've recently returned and haven't passed the application deadline.

How to apply for Class 1 credits

Complete the application form MODCA1 (National Insurance application for National Insurance credits) to claim Class 1 credits.

Class 3 credits for postings from 6 April 1975 onwards

Class 3 credits are available for earlier postings. These count towards your State Pension only and don't help with eligibility for other benefits.

You can apply for Class 3 credits if:

• You were born on or after 6 April 1953 (for women) or 6 April 1951 (for men)
• You were married to or the civil partner of a member of the armed forces
• You accompanied them on an overseas posting on or after 6 April 1975

At the time of the posting, your spouse or civil partner must have been paying or credited with UK National Insurance contributions. If you're unsure whether this applies, you should apply anyway.

No credits are available for overseas postings that took place before 6 April 1975.

Important considerations for Class 3 credits

Check whether you're eligible for Class 1 credits first, as these are more valuable. You cannot receive both Class 1 and Class 3 credits for the same period.

You might not be entitled to Class 3 credits if:

• Your spouse or civil partner was not part of the UK National Insurance scheme at the time of the posting (for example, some members of regiments recruited overseas, such as the Gurkhas)
• You are a married woman or widow and you had chosen to pay a reduced rate of National Insurance

How to apply for Class 3 credits

You can apply for Class 3 National Insurance credits using the service spouse application form. Unlike Class 1 credits, there is no time limit for applying for Class 3 credits.

If you accompanied your spouse or civil partner on multiple overseas postings, you can apply for credits for each posting in the same application.

Alternative options

If you're not entitled to credits, you may be able to pay voluntary National Insurance contributions to fill gaps in your National Insurance record. This can be particularly useful if you don't meet the eligibility criteria for credits but want to protect your State Pension.

If you've already paid voluntary contributions

If you've previously paid voluntary National Insurance contributions for a period when you were on an overseas posting with your spouse or civil partner, and you're now entitled to credits for that same period, you can apply for a refund of those voluntary contributions.

Protecting your State Pension

Your State Pension is based on your National Insurance record. Gaps in your record can reduce the amount of State Pension you receive or mean you don't qualify at all. These credits are designed to ensure that supporting a serving member of the armed forces doesn't leave you financially disadvantaged in retirement.

Use the Check your State Pension service to find out when you can claim your State Pension and whether you have any gaps in your record that need addressing. This will help you understand whether applying for these credits or taking other action is necessary to protect your entitlement.

Sources

• National Insurance credits for partners of armed forces personnel overseas
• Check your National Insurance record
• Pay voluntary National Insurance contributions
• Claim a National Insurance refund
• Check your State Pension

This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.