NIM24525 - Class 4 NICs: who is liable: gender recognition
Regulation 91(a) SS(C)R 2001
This guidance applies only where a self-employed person registers a gender reassignment between the ages of 60 and 65 and before state pension age was equalised in November 2018.
Where a self-employed person registers a gender reassignment on the Transsexual Person’s Register between the ages of 60 and 65, they are not liable to Class 4 NICs if they were over State pension age at the start of the year in their gender as of the start of the year (Regulation 91(a) SS(C)R 2001).
For later years, their liability to Class 4 NICs depends on whether they are over State pension age for their acquired gender at the start of the year.