NIM39620 - National Insurance Numbers (NINOs): Special Cases: Isle of Man Cases
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 16th birthday.
Anyone arriving in the UK with an Isle of Man NINO does not need to register for a UK NINO. The Isle of Man NINO is valid and can be used in the UK.
NINOs allocated in the Isle of Man have a “MA” prefix.
If the customer does not know their Isle of Man NINO, they should contact the Isle of Man contribution office at the address given below.
The Isle of Man NINO will automatically be transferred to the UK once all the contributions in a tax year are paid or credited in the UK. This process takes approximately 3 - 4 months to complete.
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 NICO&EO Account Investigation Section.