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Official guidance
National Insurance Manual

NIM25005 · Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs

  • NIM25006 · Tax year is already a qualifying one for benefit purposes
  • NIM25007 · Entitlement to credited NICs
  • NIM25008 · Earnings factor is less than 52 times the lower earnings limit
  • NIM25010 · Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: qualification to circumstances in NIM25007 and NIM25008
  • NIM25011 · Qualification to circumstances in NIM25007 and NIM25008: contribution conditions
  • NIM25012 · Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: where the earnings factor is less than the qualifying earnings factor by less than half the LEL
  • NIM25013 · Tax year in which the person is age 17 or 18
  • NIM25014 · Tax year in which the person reaches state pension age and subsequent years
  • NIM25015 · Qualification to circumstances in NIM25014: female to male transsexual issued with a full gender recognition certificate
  • NIM25016 · Married women and widows with a reduced rate election
  • NIM25017 · Class 3 NICs: Restrictions on the right to pay: for a period for which United Kingdom State Pension rights have been transferred to the Pension Scheme of the European Communities' Institution
  • NIM25009 · Earnings factor is between 25 times and 52 times the lower earnings limit
  1. Class 3 National Insurance contributions: Contents
  2. Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: Contents

NIM25005 | Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: Contents

From HM Revenue & Customs · National Insurance Manual

Contents12 entries

  1. NIM25006Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: tax year is already a qualifying one for benefit purposes
  2. NIM25007Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: entitlement to credited NICs
  3. NIM25008Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: earnings factor is less than 52 times the lower earnings limit
  4. NIM25010Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: qualification to circumstances in NIM25007 and NIM25008
  5. NIM25011Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: qualification to circumstances in NIM25007 and NIM25008: contribution conditions
  6. NIM25012Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: where the earnings factor is less than the qualifying earnings factor by less than half the LEL
  7. NIM25013Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: tax year in which the person is age 17 or 18
  8. NIM25014Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: tax year in which the person reaches state pension age and subsequent years
  9. NIM25015Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: qualification to circumstances in NIM25014: female to male transsexual issued with a full gender recognition certificate
  10. NIM25016Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: married women and widows with a reduced rate election
  11. NIM25017Class 3 NICs: Restrictions on the right to pay: for a period for which United Kingdom State Pension rights have been transferred to the Pension Scheme of the European Communities' Institution
  12. NIM25009Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: earnings factor is between 25 times and 52 times the lower earnings limit
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