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HMRC internal manual

National Insurance Manual

Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Date of Notification

A notification under regulation 3(2B) must advise the employer of the date from whichthe new earnings period is to apply.

The date cannot be any earlier than the date on which the notice is given. This means thatthe date of any regulation 3(2B) notification must be either:

  • a current date or
  • a future date.

As a notification under regulation 3(2B) can only apply to future earnings the managerwill decide whether to issue it with effect from an immediate date or the beginning of thenext tax year – see NIM09512. To reach this decision the Manager will consideraccount payments already made and likely to be made.


If the report shows that the greater part of the earnings is due to an annual bonus butthis has already been paid in the current tax year, there is little point in issuing thenotification to take immediate effect. Issue it to take effect from the start of the nexttax year.