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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.2 Employment, earnings and Class 1, 1A and 1B contributions /Earnings periods for Class 1 NIC purposes / E8.252 NIC earnings periods for persons who have changed sex
Commentary

E8.252 NIC earnings periods for persons who have changed sex

Personal and employment tax

In cases of full gender reassignment, as recognised by a Gender Recognition certificate, the current general principle is that the individual will acquire benefit etc rights of that new gender. This had some relevance when different state pension qualification ages applied to men and women. For example, where a woman who was a

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