NIMUPDATE100422 - National Insurance Manual: recent changes

Below are details of the amendments that were published on 22 April 2010 (see the update index for all updates)

Section	Details of update
NIM23001	Time limits for payment of Class 2 contributions - New guidance inserted about Class 2 contributions due before 6 April 1983 and examples showing when Class 2 contributions would be treated as paid late or extra late.
NIM23008	Late notification penalty - Reflects changes made to the penalties that will apply to persons who started self-employment on or after 6 April 2009.
NIM25028	Time limits for payment of Class 3 contributions - New guidance inserted about Class 3 contributions for periods before 6 April 1982 and examples showing when Class 3 contributions would be treated as not paid.
NIM39210	Confirming National Insurance Numbers - Provides revised address for Non Matched Tracing Section in HMRC’s National Insurance Contributions Office.