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Chapter NIM25112

Document Cited authorities 6 Cited in Related
Vincent
Published date11 April 2016
Record NumberNIM25112
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
Section 13 Social Security Contributions and Benefits Act 1992 Section 13A(3) Social Security Contributions and Benefits Act 1992, as inserted by section 135 Pensions Act 2008 Regulation 6C of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001, as inserted by regulation 3 of the Social Security (Additional Class 3 National Insurance Contributions) Amendment Regulations 2009 with effect from 6 April 2009

[## Section 13 Social Security Contributions and Benefits Act 1992

Section 13A(3) Social Security Contributions and Benefits Act 1992, as inserted by section 135 Pensions Act 2008 Regulation 6C of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001, as inserted by regulation 3 of the Social Security (Additional Class 3 National Insurance Contributions) Amendment Regulations 2009 with effect from 6 April 2009

](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim25101) explains that section 13A took effect from 6 April 2009. A person who satisfies the conditions of eligibility – see [## Section 13 Social Security Contributions and Benefits Act 1992

Section 13A(3) Social Security Contributions and Benefits Act 1992, as inserted by section 135 Pensions Act 2008 Regulation 6C of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001, as inserted by regulation 3 of the Social Security (Additional Class 3 National Insurance Contributions) Amendment Regulations 2009 with effect from 6 April 2009

[## Section 13 Social Security Contributions and Benefits Act 1992

Section 13A(3) Social Security Contributions and Benefits Act 1992, as inserted by section 135 Pensions Act 2008 Regulation 6C of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001, as inserted by regulation 3 of the Social Security (Additional Class 3 National Insurance Contributions) Amendment Regulations 2009 with effect from 6 April 2009

](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim25101) explains that section 13A took effect from 6 April 2009. A person who satisfies the conditions of eligibility – see](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim25013) - to pay additional Class 3 NICs could not pay such NICs before that date.

Regulation 6C provides that additional Class 3 NICs which:

  • were paid on or after 6 April 2009 and before 6 April 2011 were treated as paid on the earlier of the following dates:

* the actual date of payment; or
                * the date on which they reach SPA (regulation 6C(2))
  • were paid on or after 6 April 2011 were treated as paid on the date on which they are paid (regulation 6C(3)).

Example 1

Mr J reached SPA on 31 March 2009. He has 41 qualifying years (“QYs”) which entitles him to a 94% BSP. He needs only three more QYs for a full BSP. The only non-QYs from 6 April 1975 are the 1985/86, 1986/87 and 1987/88 tax years. The time limits for paying Class 3 NICs under section 13 for any of those years have long since passed (see NIM25028). So there are no years for which he can pay...

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