Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: Contents

  1. NIM25006
    Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: Tax year is already a qualifying one for benefit purposes
  2. NIM25007
    Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: Entitlement to credited NICs
  3. NIM25008
    Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: earnings factor is less than 25 times the lower earnings limit
  4. NIM25009
    Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: earnings factor is between 25 times and 52 times the lower earnings limit
  5. NIM25010
    Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: qualification to circumstances in NIM25007, NIM25008 and NIM25009
  6. NIM25011
    Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: qualification to circumstances in NIM25007, NIM25008 and NIM25009: contribution conditions
  7. NIM25012
    Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: payment of Class 3 NICs would cause the earnings factor to exceed the qualifying earnings factor for the tax year by an amount which is half, or more than half, the lower earning
  8. NIM25013
    Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: tax year in which person is age 17 or 18
  9. NIM25014
    Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: tax year in which person reaches state pension age and subsequent years
  10. NIM25015
    Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: qualification to circumstances in NIM25014: female to male transsexual issued with a full gender recognition certificate
  11. NIM25016
    Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: married women and widows with a reduced rate election
  12. NIM25017
    Class 3 NICs: Restrictions on the right to pay: for a period for which United Kingdom State Pension rights have been transferred to the Pension Scheme of the European Communities' Institution