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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 4 NICs: who is liable: gender recognition

This guidance applies only to where a self-employed person registers a gender reassignment between the ages of 60 and 65.

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.