NIM39620 - National Insurance Numbers (NINOs): Special Cases: Isle of Man Cases

The Isle of Man (IOM) and HMRC have historically operated similar National Insurance contribution (NIC) and Social Security schemes. This has allowed us to operate one National Insurance account for a customer who has lived / worked in both territories. The territory in which the customer resides normally holds and maintains the account.

New State Pension (nSP) came into force for customers with a State Pension age (SPa) of 06/04/16 or later. The IOM did not adopt the nSP changes. The IOM will continue to administer the current State Pension scheme including Additional Pension and Guaranteed Minimum Pension together with the retirement allowance only paid there.

Historically IOM and UK NICs were interchangeable and records were usually transferred from one authority to another depending on where the customer lived. This is no longer possible for customers with a SPa of 06/04/16 or later.

This means each territory will manage its own pension system separately. Pension calculations will no longer be based on a combination of NICs paid in both UK and IOM. It also means that National Insurance records for people who have lived / worked in both territories are no longer interchangeable. Historically IOM and UK NICs were interchangeable and records were usually transferred from one authority to another depending on where the customer lived. This is no longer possible for customers with a SPa of 06/04/16 or later.

Customers with an IOM National Insurance number (NINo) starting MA can still use it in the UK. Likewise customers with a UK NINo can still use it in the IOM. Ultimately every person with a SPa of 06/04/16 or later who has lived / worked in both UK and IOM will have a live National Insurance account in each territory.

There are no changes to the operation on National Insurance accounts or pension calculations for customers with a SPa before 06/04/16.

Juveniles for whom Child Benefit is payable in the Isle of Man are automatically allocated an Isle of Man NINO in the month prior to their sixteenth birthday.

If the customer does not know their Isle of Man NINO, they should contact the Isle of Man contribution office.

If the customer arrives from the Isle of Man to UK, using NINO starting with MA, the customer will need contact the Isle of Man tax office to apply to activate the NINO so HMRC in the UK will be able to view it. This process usually takes a few days. Once done the HMRC in the UK can find the NINO on their system.

If a customer arrives from the Isle of Man without a NINO, they will need to be working or claiming benefit before they are able to apply to DWP for a UK NINO.

Additional information is available from National Insurance Account Correction Team (NI ACT).