The National Institute for Health and Care Excellence (NICE) has published a modular update to its health technology evaluations manual, introducing new methodological requirements for assessing health inequalities. The update implements 'distributional cost-effectiveness analysis' approaches and provides updated guidance for pharmaceutical companies and assessment groups on producing evidence of health inequality impacts. The changes aim to enable NICE committees to evaluate health inequalities more systematically when making NHS technology recommendations. This represents the first implementation under NICE's 2024 modular updates framework.

This Practice Note explains when National Insurance contributions (NICs) charges, namely primary and secondary Class 1 NICs and Class 1A NICs, arise in the context of employment-related securities and securities options. For more information about NICs generally, see Practice Note: National Insurance contributions—introduction. For current rates and thresholds applicable to NICs, see Practice Note: Key UK tax rates, thresholds and allowances. For details about PAYE and employment-related securities and securities options, see Practice Notes: PAYE implications of employment-related securities, PAYE implications of securities options and PAYE—readily convertible assets, intermediaries and jurisdictional scope. For details of an employer's reporting obligations in relation to employment-related securities and securities options, see Practice Note: Employment-related securities—reporting obligations. For details of the NICs (and tax) implications where an internationally mobile employee has employment-related securities or securities options, including the regimes that were introduced with effect from 6 April 2025 as part of the removal of domicile as a relevant factor in the UK tax system and the abolition of the remittance basis of taxation, see Practice

This Practice Note explains the circumstances in which a secondary contributor may, and may not, recover employer's NICs from an earner (being an employee or director). For simplicity, this Practice Note uses the terms ‘employer’ and ‘employee’ in place of ‘secondary contributor’ and ‘earner’ respectively. The primary legislation on NICs is contained in the Social Security Contributions and Benefits Act 1992 and the main secondary legislation is contained in the Social Security (Contributions) Regulations 2001 (NICs Regs), SI 2001/1004. For current rates and thresholds applicable to NICs, see Practice Note: Key UK tax rates, thresholds and allowances. For details of when NICs charges, namely primary and secondary Class 1 NICs and Class 1A NICs, arise in the context of employment-related securities and securities options, see Practice Notes: NICs implications of employment-related securities and securities options and Tax and other rates which are relevant to share incentives. Prohibition on recovery of employer's NICs There is a general prohibition on any person liable to pay any secondary(being broadly employer’s) Class 1, Class 1A or Class

Northern Ireland Electricity

The Northern Ireland Human Rights Commission (NIHRC) has welcomed the High Court judgment in re NIHRC and JR 295 (Illegal Migration Act 2023) which found that a number of provisions in the Illegal Migration Act 2023 (IMA 2023) breached the UK’s obligations under Article 2(1) of the Windsor Framework and the European Convention on Human Rights. The Windsor Framework guarantees that following the UK's leaving the EU there will be no diminution of rights protected by the Belfast (Good Friday) Agreement. The NIHRC issued this legal challenge due to the significant concerns it has with the IMA 2023 and the effect on asylum seekers in Northern Ireland. The Court has disapplied in Northern Ireland those provisions of the IMA 2023 which breach the Windsor Framework. It has also declared a number of the provisions incompatible with the European Convention on Human Rights.

Nuclear Installations Inspectorate, whose functions are now within the ONR.

“Not In My Back Yard" a concept whereby the public complain about developments that mutually benefit society being located close to their home

The Northern Ireland Office (NIO) has published the Terms of Reference for an Independent Review of the Windsor Framework, as mandated by Schedule 6A of the Northern Ireland Act 1998. This review follows a consent motion passing in the Northern Ireland Assembly without cross-community support. The review's purpose is to evaluate the functioning of the Windsor Framework arrangements and its impact on social, economic and political life in Northern Ireland. It aligns with commitments made in the October 2019 Unilateral Declaration and the January 2024 Safeguarding the Union Command Paper. The review's findings will be reported to the UK Government, providing crucial insights into the Framework's implementation and effects.

Nuclear Innovation Research Advisory Board: Established by UK Government as part of the Nuclear Industrial Strategy in 2013, NIRAB was made up of nuclear research experts from across industry, academia and Government and had the remit to advise Government on priorities for UK nuclear R&D and innovation required to underpin policy.

Nuclear Industry Radioactive Waste EXecutive: The company established to manage the long-term disposal of ILW arising from nuclear waste management and decommissioning. In October 2006 the Government announced that the functions of Nirex would transfer to the NDA. The integration of Nirex into the NDA was completed on 2 April 2007 and now forms part of the Radioactive Waste Management Directorate.

Northern Ireland Renewables Obligation

The Network and Information Security 2 (NIS2) Cooperation Group has adopted common templates for cyber incident reporting during its 39th plenary meeting in Cyprus. The templates establish a standardised format for reporting incidents under the NIS2 framework, with the aim of reducing administrative burdens and simplifying compliance for businesses across the EU. The European Commission stated that the measure forms part of wider EU simplification efforts, including the proposed single-entry point for incident reporting under the Digital Omnibus initiative, and that harmonised reporting fields will improve consistency and reduce complexity in meeting NIS2 obligations while supporting stronger cybersecurity resilience. The Commission also confirmed that it plans to adopt the templates through an implementing act, which would make them mandatory across all Member States and create a unified incident reporting framework across the EU.