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National Insurance Contributions 2020/21

Author: Sarah Bradford

ISBN: 9781526514868

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Edition: 15th

Publication Date: April 2021

Publisher: Bloomsbury Professional

Law As Stated At: 3 March 2021

National Insurance Contributions 2020/21

National Insurance Contributions 2020/21

National Insurance Contributions 2020/21 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.

This new edition has been updated to cover:

  • The rates and allowances applied for 2020/21
  • Changes to the off-payroll working rules – delayed until April 2021
  • National Insurance implications of Covid-19 Support measures
  • Extension of the Class 1A charge to apply to taxable termination payments in excess of £30,000 and taxable sporting testimonials in excess of £100,000
  • NIC impact of the UK leaving the EU on 31 January 2020 and the transitional rules applying to 31 December 2020

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

Last update: April 2021

Next update due: July 2021