HMRC have produced updated guidance on how to get Class 3 National Insurance credits if an individual:
Is or was married to or the civil partner of a member of the armed forces went with their spouse or civil partner on an overseas posting after 6 April 1975 reaches state pension age on or after 6 April 2016Class 3 National Insurance credits can help to fill gaps in their National Insurance record and count towards their State Pension.
The guidance can be found here.
From 6 April 2016 the government has introduced a new Class 3 National Insurance credit for people:
married to, or in a civil partnership with, a member of Her Majesty’s armed forces and who were accompanying them on a posting outside the United Kingdom (England, Wales, Scotland and Northern Ireland).This new credit will be available for tax years from 1975/76 and any subsequent tax years where there are gaps in their National Insurance record. These new credits will help maintain their National Insurance record to protect their entitlement to the new State Pension, which will be based on a person’s own National Insurance record.
Individuals can get the new National Insurance credits if they:
were born on or after 6 April 1953 (if a woman) or 6 April 1951 (if a man) are married to a member of Her Majesty’s armed forces (their spouse) or have registered a civil partnership with a member of Her Majesty’s armed forces (their civil partner) have been on an accompanied assignment outside the UK at any time since 6 April 1975 make an application to Her Majesty’s Revenue & Customs (HMRC)At the time of posting, your husband, wife or civil partner must have been insured under the UK National Insurance scheme (ie, had paid, been treated as having paid or been credited with National Insurance contributions).
Individuals can still apply if they are now widowed, divorced or have had their civil partnership dissolved provided they were married or in a civil partnership at the time of the accompanied posting.
