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HMRC internal manual

National Insurance Manual

Class 1 structural overview from 6 April 2009: introduction

Section 5, SSCBA 1992 and regulations 10 & 11, SS(C)R

Changes were made to the structure of Class 1 NICs from 6 April 2009. These changes were put into effect by the Pensions Act 2007, Pensions Act 2008, National Insurance Contributions Act 2008, together with various supporting regulations.

Guidance on these changes can be found at NIM01202 onwards.

The changes affect the NICs rebate and the amount of Class 1 NICs due but they do not disturb any of the existing Class 1 rules covering the:

  • date upon which liability arises
  • methods used to assess liability or
  • starting point at which liability arises.

Guidance on:

  • those areas of Class 1 NICs liability which are not affected by the changes and
  • the structure of Class 1 NICs before 6 April 2003
  • the structure of Class 1 NICs from 6 April 2003 to 5 April 2009

can be found at NIM01000 onwards