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National Insurance Contributions 2019/20

Author: Sarah Bradford

ISBN: 9781526510259

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Edition: 14th

Publication Date: April 2020

Publisher: Bloomsbury Professional

Law As Stated At: 1 April 2020

National Insurance Contributions 2019/20

National Insurance Contributions 2019/20

National Insurance Contributions 2019/20 covers all classes of UK National Insurance contributions.

It explains 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.

This title contains the key information practitioners need to know about this specialist area including:

  • Coverage of all classes of NICs and international issues
  • Appendices showing rates of each class of NIC for the last 6 years
  • References to guidance on the GOV.UK websites and in the HMRC Manuals
  • Worked examples
  • Focus points
  • Legislative references

Distinctly practical and accessible in style it also contains examples and planning points to illustrate where the liability can be minimised legitimately. All commentary is supported by legislative references and the entire text is clearly indexed and comprehensively cross-referenced to enable the reader to find what they need quickly and easily.

This new edition has been updated to cover:

  • Legislative changes since the last edition
  • Changes to rates and thresholds for 2019/20 and the impact of those changes
  • National Insurance for the self-employed
  • Proposed changes to the off-payroll working rules

The clear layout and practical approach, together with its use of worked examples, make this book indispensable for accountants, employers, tax advisers and NIC specialists alike.

Last update: April 2020

Next update due: July 2020