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National Insurance Contributions 2023/24

Author: Sarah Bradford, BA (Hons) FCA CTA (Fellow)

Publication Date: January 2024

Publisher: Bloomsbury Professional

Law As Stated At: 6 January 2024

National Insurance Contributions 2023/24

National Insurance Contributions 2023/24

National Insurance Contributions 2023/24 covers all classes of UK National Insurance contributions, explaining where a liability arises under each class and how to calculate that liability, as well as describing the associated administrative requirements. It also considers international issues for British citizens working abroad and foreign nationals working in the UK.

Rates and thresholds have been updated for the 2023/24 tax year.

This accessible reference guide has a user-friendly structure with ‘signposts’ at the beginning of each chapter to summarise key topics and ‘focus points’ throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.

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