NIM24525 - Class 4 NICs: who is liable: gender recognition

Regulation 91(a) SS(C)R 2001

This guidance applies only 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 for Class 4 NICs if at the start of the year they were over state pension age in their gender as of the start of that year (Regulation 91(a) SS(C)R 2001).

For later years, their liability for Class 4 NICs depends on whether they are over state pension age for their acquired gender at the start of the year.