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
NIM25000COAt end of list, addition of new entry “NIM25100 Additional Class 3 NICs”
NIM25001At the top, addition of Northern Ireland legislative reference

At the end, addition of new bullet referring to NIM25100
NIM25002At the top, addition of Northern Ireland legislative reference
NIM25005At 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”
NIM25006At the top, addition of Northern Ireland legislative reference

In the last line, reference to NIM25016 changed to NIM25017
NIM25007In the last line, reference to NIM25016 changed to NIM25017
NIM25008At the top, addition of Northern Ireland legislative reference

In the last line, reference to NIM25016 changed to NIM25017
NIM25009At the top, addition of Northern Ireland legislative reference

In the last line, reference to NIM25016 changed to NIM25017
NIM25010In the first dashed bullet, addition of words “(where the individual reaches State Pension age before 6 April 2010)”
NIM25011At 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)”
NIM25012In the last line, reference to NIM25016 changed to NIM25017
NIM25013In:
  • • 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
NIM25014In 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
NIM25015In 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
NIM25016In:
  • • 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
NIM25017New page
NIM25020At 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)”
NIM25050In 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 – NIM25112New section about additional Class 3 NICs

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