Recent updates to the National Insurance Manual


Below are details of the amendments that were published on 1 May 2009 (see the update index for all updates)


SectionDetails of update
NIM25000CO At end of list, addition of new entry “NIM25100 Additional Class 3 NICs”
NIM25001 At the top, addition of Northern Ireland legislative reference

At the end, addition of new bullet referring to NIM25100
NIM25002 At the top, addition of Northern Ireland legislative reference
NIM25005 At end of list, addition of new entry “NIM25017 For a period for which United Kingdom State pension rights transferred to the Pension Scheme of the European Communities’ Institution”
NIM25006 At the top, addition of Northern Ireland legislative reference

In the last line, reference to NIM25016 changed to NIM25017
NIM25007 In the last line, reference to NIM25016 changed to NIM25017
NIM25008 At the top, addition of Northern Ireland legislative reference

In the last line, reference to NIM25016 changed to NIM25017
NIM25009 At the top, addition of Northern Ireland legislative reference

In the last line, reference to NIM25016 changed to NIM25017
NIM25010 In the first dashed bullet, addition of words “(where the individual reaches State Pension age before 6 April 2010)”
NIM25011 At the top, addition of Northern Ireland legislative reference

In the second row in the left-hand column, addition of words “(where the individual reaches State Pension age before 6 April 2010)”
NIM25012 In the last line, reference to NIM25016 changed to NIM25017
NIM25013 In:
  • • the first bullet, addition of words “(where the individual reaches State Pension age before 6 April 2010)”
  • • in the last line, reference to NIM25016 changed to NIM25017
NIM25014 In the legislative references:
  • • in the second line, reference to Pensions Act 1995 amended
  • • addition of Northern Ireland legislative reference.
  • In:
  • • the last line in the second paragraph under the heading “Example”, insertion of “basic” between “25%” and “State”
  • • in the last line, reference to NIM25016 changed to NIM25017
NIM25015 In the legislative references:
  • • in the second line, reference to Pensions Act 1995 amended
  • • addition of Northern Ireland legislative reference.
  • In:
  • • the eleventh bullet, deletion of “one”
  • • the twelfth bullet, correct NIM reference shown
  • • the last bullet, reference to NIM25016 changed to NIM25017
NIM25016 In:
  • • the first paragraph, “rate” inserted between “reduced” and “election”
  • • the fourth paragraph, in the second line “non-paying” replaced with “reduced rate”
  • • the fourth paragraph, in the fourth line “non-paying” deleted
  • • the last bullet, reference to NIM25016 changed to NIM25017
NIM25017 New page
NIM25020 At the top, addition of Northern Ireland legislative reference
In the first bullet, addition of words “(where the individual reaches State Pension age before 6 April 2010)”
NIM25050 In the first bullet, addition of words “(where the individual reaches State Pension age before 6 April 2010)”

Fourth and fifth bullets shown as normal paragraphs

In the fifth paragraph, “Retirement” replaced with “State”
NIM25100 - NIM25112 New section about additional Class 3 NICs

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