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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: qualification to circumstances in NIM25007, NIM25008 and NIM25009

Regulation 49(1)(a), (b) and (c) and (2) Social Security (Contributions) Regulations 2001

NIM25007, NIM25008 and NIM25009 set out three circumstances in which a person is precluded from paying Class 3 NICs. But a person is still entitled to pay in any of those circumstances if it would enable them to satisfy:

  • the first contribution condition for:

 

 

  • basic State Pension (where the individual reaches State Pension age before 6 April 2010); or
  • widowed parent’s allowance (formerly widowed mother’s allowance up to April 2001); or
  • bereavement allowance (formerly widow’s pension up to April 2001)

 

  • the contribution condition for:

 

 

  • bereavement payment (formerly widow’s payment up to April 2001)so long as, in either case, they haven’t satisfied that condition at the start of the tax year for which they are paying.

For details of the above contribution conditions, see NIM25011.