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National Insurance Manual
Publication Date: 2023
Publisher: Bloomsbury Professional
Copyright: 2023 Crown
National Insurance Manual
Guidance on the law relating to National Insurance contributions including classification, refund and confirming National Insurance Numbers (NINO)
Last update: 31st January 2023
Contents
- Close sectionNIM00001: Overview and Purpose: Contents
- Close sectionNIM01000CO: Class 1 National Insurance contributions: contents
- Close sectionNIM01000: Class 1 Structural Overview: contents
- NIM01001: Class 1 Structural Overview: General
- NIM01002: Class 1 Structural Overview: Date upon which liability arises
- NIM01003: Class 1 Structural Overview: Earnings periods
- NIM01004: Class 1 Structural Overview: More than one employment with the same or different employers
- NIM01005: Class 1 Structural Overview: The Lower Earnings Limit (‘LEL’)
- NIM01006: Class 1 Structural Overview: Earnings brackets
- NIM01007: Class 1 Structural Overview: Notional primary
- NIM01008: Class 1 Structural Overview: The Primary Threshold (‘PT’) and the Secondary Threshold (‘ST’)
- NIM01009: Class 1 Structural Overview: The Upper Earnings Limit (‘UEL’) & the annual maximum
- NIM01010: Class 1 Structural Overview: Earnings limits & thresholds for pay intervals other than a week
- NIM01011: Class 1 Structural Overview: Earnings limits/thresholds and NICs rebate: 2001 to 2002 tax year onwards
- NIM01015: Class 1 Structural Overview: Liability for payment
- NIM01016: Class 1 Structural Overview: Types of National Insurance contributions: Not contracted-out rate NICs
- NIM01017: Class 1 Structural Overview: Types of National Insurance contributions: Contracted-out rate NICs
- NIM01018: Class 1 Structural Overview: Types of National Insurance contributions: Contracted-out rate NICs: NICs rebate
- NIM01020: Class 1 Structural Overview: Deferment of employee (primary) NICs
- NIM01021: Occupational and Personal Pensions
- NIM01022: Class 1 Structural Overview: When employees become responsible for paying their own primary NICs
- NIM01023: Class 1 Structural overview: Payments of earnings after an employee's death
- Close sectionNIM01100: Class 1 Structural Overview from 6 April 2003 to 5 April 2009: contents
- NIM01101: Class 1 Structural Overview from 6 April 2003: Introduction
- NIM01102: Class 1 Structural Overview from 6 April 2003: Background
- NIM01105: Class 1 Structural Overview from 6 April 2003: Structural changes: Primary not contracted-out NICs
- NIM01106: Class 1 Structural Overview from 6 April 2003: Structural changes: Primary contracted-out NICs
- NIM01107: Class 1 Structural Overview from 6 April 2003: Structural changes: Married women and widows reduced rate NICs
- NIM01110: Class 1 Structural Overview from 6 April 2003: Structural changes: Assessing primary Class 1 NICs from 6 April 2003
- NIM01115: Class 1 Structural Overview from 6 April 2003: Structural changes: Assessing primary Class 1 NICs from 6 April 2003: Examples - contents
- NIM01130: Class 1 Structural Overview from 6 April 2003: Structural changes: Structural changes: Secondary NICs
- NIM01150: Class 1 Structural Overview from 6 April 2003: Structural changes: Effect on entitlement to contributory benefits
- NIM01180: Class 1 Structural Overview from 6 April 2003: Changes to the deferment process from 6 April 2003
- NIM01181: Class 1 Structural Overview from 6 April 2003: Changes to the deferment process from 6 April 2003: Unofficial deferment
- NIM01190: Class 1 Structural Overview from 6 April 2003: Changes to the excess refunds process from 6 April 2003
- Close sectionNIM01200: Class 1 structural overview from 6 April 2009: contents
- NIM01201: Class 1 Structural Overview from 6 April 2009: Introduction
- NIM01202: Class 1 Structural Overview from 6 April 2009: Background
- NIM01203: Class 1 Structural Overview from April 2009: The Lower Earnings Limit (‘LEL’)
- NIM01204: Class 1 Structural Overview from April 2009: The Primary Threshold (‘PT’) & the Secondary Threshold (‘ST’)
- NIM01205: Class 1 Structural Overview from April 2009: The Upper Accrual Point (UAP)
- NIM01206: Class 1 Structural Overview from April 2009: Calculating earnings limits & thresholds for pay intervals of other than a week
- NIM01207: Class 1 Structural Overview from April 2009: Earnings limits, thresholds & NIC rebate: From 6 April 2009
- NIM01208: Class 1 Structural Overview from April 2009: Not contracted-out rate NICs
- NIM01209: Class 1 Structural Overview from April 2009: Types of National Insurance contributions: Contracted-out rate NICs
- NIM01210: Class 1 Structural Overview from April 2009: Occupational and Personal Pension Schemes
- NIM01211: Class 1 Structural Overview from 6 April 2009: Structural changes: Married women and widows reduced rate NICs
- NIM01212: Class 1 Structural Overview from 6 April 2009: Assessing primary Class 1 NICs from 6 April 2009.
- NIM01220: Class 1 Structural Overview from 6 April 2009: Assessing primary Class 1 NICs from 6 April 2009: Examples - contents
- NIM01230: Class 1 Structural Overview from 6 April 2009: Structural changes: Secondary NICs
- NIM01240: Class 1 Structural Overview from 6 April 2009: Structural changes: Effect on entitlement to contributory benefits
- NIM01250: Class 1 Structural Overview from 6 April 2009: Structural changes: The Class 1 and 2 annual maximum
- NIM01270: Class 1 Structural Overview - From April 2009: Structural changes: The Class 1 and 2 maximum: Examples
- NIM01280: Class 1 Structural Overview from 6 April 2009: Changes to the deferment process from 6 April 2009
- NIM01281: Class 1 Structural Overview from 6 April 2009: Changes to the deferment process from 6 April 2009: Unofficial Deferment
- NIM01290: Class 1 Structural Overview from 6 April 2009: Changes to the excess refund process from 6 April 2009
- NIM01295: Class 1 structural overview: abolition of secondary NICs for those employees under the age of 21
- NIM01305: Class 1 structural overview: abolition of secondary NICs for apprentices under the age of 25
- NIM01400: Zero-rate of secondary NICs for Armed Forces Veterans: contents
- NIM01500: Zero-rate of secondary NICs for Freeport employees: contents
- Close sectionNIM02000: Class 1 NICs: earnings of employees and office holders: contents
- NIM02005: Class 1 NICs: Earnings of employees and office holders: Introduction
- NIM02010: Class 1 NICs: Earnings of employees and office holders: Meaning of “earnings”
- NIM02015: Class 1 NICs: Earnings of employees and office holders: Liability for Class 1 NICs
- NIM02020: Class 1 NICs: Earnings of employees and office holders: Payments excluded from Class 1 liability
- NIM02025: Class 1 NICs: Earnings of employees and office holders: Payments deemed to be earnings
- NIM02030: Class 1 NICs: Earnings of employees and office holders: Important principles
- NIM02035: Class 1 NICs: Earnings of employees and office holders: Lump sum payments
- NIM02040: Class 1 NICs: Earnings of employees and office holders: Sums paid under a contract of employment
- NIM02045: Class 1 NICs: Earnings of employees and office holders: Customary payments
- NIM02050: Class 1 NICs: Earnings of employees and office holders: List of specific types of payment
- NIM02055: Class 1 NICs: Earnings of employees and office holders: Advance payments or ‘subs’
- NIM02060: Class 1 NICs: Earnings of employees and office holders: Annuity contracts
- NIM02065: Class 1 NICs: Earnings of employees and office holders: Arrears of pay
- NIM02067: Class 1 NICs: Earnings of employees and office holders: Bank charges
- NIM02070: Class 1 NICs: Earnings of employees and office holders: Bonus payments
- NIM02075: Class 1 NICs: Earnings of employees and office holders: Commission
- NIM02080: Class 1 NICs: Earnings of employees and office holders: Community Charge paid by the employer: General
- NIM02085: Class 1 NICs: Earnings of employees and office holders: Company car
- NIM02090: Class 1 NICs: Earnings of employees and office holders: company credit cards
- NIM02095: Class 1 NICs: Earnings of employees and office holders: Payments to miners and former miners in place of concessionary fuel
- NIM02100: Class 1 NICs: Earnings of employees and office holders: Council Tax, water or sewerage charges
- NIM02105: Class 1 NICs: Earnings of employees and office holders: Course fees and examination rewards
- NIM02108: Class 1 NICs: Earnings of employees and office holders: Credit card reward payments
- NIM02110: Class 1 NICs: Earnings of employees and office holders: Damages
- NIM02115: Class 1 NICs: Earnings of employees and office holders: Dividends
- NIM02120: Class 1 NICs: Earnings of employees and ofice holders: Earnings paid in later year
- NIM02125: Class 1 NICs: Earnings of employees and office holders: Employer holds back part of the employee's earnings
- NIM02130: Class 1 NICs: Earnings of employees and office holders: Employment legislation payments
- NIM02140: Class 1 NICs: Earnings of employees and office holders: Ex-gratia payments
- NIM02145: Class 1 NICs: Earnings of employees and office holders: Eye tests and the provision of glasses
- NIM02150: Class 1 NICs: Earnings of employees and office holders: Fees
- NIM02155: Class 1 NICs: Earnings of employees and office holders: Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: contents
- NIM02165: Class 1 NICs: Earnings of employees and office holders: Gifts
- NIM02175: Class 1 NICs: Earnings of employees and office holders: Payroll Giving
- NIM02185: Class 1 NICs: Earnings of employees and office holders: ‘Golden hellos’ - inducement payments
- NIM02190: Class 1 NICs: Earnings of employees and office holders: Goods and/or services purchased by directors and other employees: contents
- NIM02198: Class 1 NICs: Earnings of employees and office holders: Guarantee payments under the Employment Rights Act 1996
- NIM02200: Class 1 NICs: Earnings of employees and office holders: Holiday pay
- NIM02205: Class 1 NICs: Earnings of employees and office holders: Honoraria and similar payments
- NIM02210: Class 1 NICs: Earnings of employees and office holders: Loans
- NIM02215: Class 1 NICs: Earnings of employees and office holders: Local Exchange and Trading System schemes (LETS)
- NIM02216: Class 1 NICs: Earnings of employees and office holders: Local Medical Committees
- NIM02218: Class 1 NICs: Earnings of employees and office holders: Long service awards
- NIM02220: Class 1 NICs: Earnings of employees and office holders: Lost time payments / Financial Loss Allowance
- NIM02225: Class 1 NICs: Earnings of employees and office holders: Maternity suspension payments under the Employment Rights Act 1996
- NIM02230: Class 1 NICs: Earnings of employees and office holders: Medical cover
- NIM02235: Class 1 NICs: Earnings of employees and office holders: Medical expenses paid through trust funds
- NIM02238: Class 1 NICs: Earnings of employees and office holders: Medical suspension payments under the Employment Rights Act 1996
- NIM02240: Class 1 NICs: Earnings of employees and office holders: Mortgages and mortgage subsidies
- NIM02245: Class 1 NICs: Earnings of employees and office holders: National Health Service employees receiving injury benefits
- NIM02250: Class 1 NICs: Earnings of employees and office holders: National Insurance benefits
- NIM02255: Class 1 NICs: Earnings of employees and office holders: Occupational pensions
- NIM02260: Class 1 NICs: Earnings of employees and office holders: Offerings, gifts or fees to ministers of religion
- NIM02265: Class 1 NICs: Earnings of employees and office holders: Overtime
- NIM02270: Class 1 NICs: Earnings of employees and office holders: Payment of bills
- NIM02275: Class 1 NICs: Earnings of employees and office holders: Payment for changed method of paying earnings
- NIM02280: Class 1 NICs: Earnings of employees and office holders: Payment for changes in conditions of employment
- NIM02281: Class 1 NICs: Earnings of employees and office holders: Payment for leaving a defined benefit pension scheme or for giving up a right in such a scheme
- NIM02283: Class 1 NICs: Earnings of employees and office holders: Payments under an order for the continuation of a contract of employment
- NIM02285: Class 1 NICs: Earnings of employees and office holders: Pensions up to 5th April 2006
- NIM02290: Class 1 NICs: Earnings of employees and office holders: Employer contributions to an employee's personal pension up to 5th April 2006
- NIM02300: Class 1 NICs: Earnings of employees and office holders: Prize money - horse racing
- NIM02305: Class 1 NICs: Earnings of employees and office holders: Profit-related pay
- NIM02312: Class 1 NICs: Earnings of employees and office holders: Protective awards under the Trade Union and Labour Relations (Consolidation) Act 1992
- NIM02313: Class 1 NICs: Earnings of employees and office holders: Re-engagement orders under the Employment Rights Act 1996
- NIM02314: Class 1 NICs: Earnings of employees and office holders: Reinstatement orders under the Employment Rights Act 1996
- NIM02315: Class 1 NICs: Earnings of employees and office holders: Religious orders
- NIM02320: Class 1 NICs: Earnings of employees and office holders: Restrictive covenants
- NIM02325: Class 1 NICs: Earnings of employees and office holders: Retirement or dismissal
- NIM02330: Class 1 NICs: earnings of employees and office holders: salary sacrifices
- NIM02331: Class 1 NICs: Earnings of employees and office holders: Smart Pensions Scheme
- NIM02335: Class 1 NICs: Earnings of employees and office holders: Season tickets
- NIM02340: Class 1 NICs: Earnings of employees and office holders: Shares and stock
- NIM02345: Class 1 NICs: Earnings of employees and office holders: Sick pay from a trust fund, stamp fund or insured sick pay scheme
- NIM02350: Class 1 NICs: Earnings of employees and office holders: Staff suggestion schemes
- NIM02355: Class 1 NICs: Earnings of employees and office holders: Statutory Maternity Pay, Statutory Sick Pay, Statutory Paternity Pay, and Statutory Adoption Pay
- NIM02365: Class 1 NICs: Earnings of employees and office holders: Superannuation contributions
- NIM02370: Class 1 NICs: Earnings of employees and office holders: Tax and National Insurance contributions
- NIM02375: Class 1 NICs: Earnings of employees and office holders: Taxed Award Schemes (TAS)
- NIM02377: Class 1 NICs: Earnings of employees and office holders: Examples of how to calculate grossed-up tax
- NIM02380: Class 1 NICs: Earnings of employees and office holders: Tax equalisation payments
- NIM02385: Class 1 NICs: Earnings of employees and office holders: Third party claims for damages - payments other than Statutory Sick Pay
- NIM02391: Class 1 NICs: Earnings of employees and office holders: Tradeable commodities
- NIM02392: Class 1 NICs: Earnings of employees and office holders: Training and similar costs: contents
- NIM02403: Trivial benefits
- NIM02404: Class 1 NICs: Earnings of employees and office holders: Trust funds
- NIM02405: Class 1 NICs: Earnings of employees and office holders: Value Added Tax (VAT)
- NIM02410: Class 1: Vouchers - contents
- NIM02500: Class 1 NICs: earnings of employees and office holders: payments made on termination of employment: contents
- NIM02700: Earnings of employees and office holders: retirement benefits schemes from 6th April 2006: contents
- NIM02900CO: Tips, gratuities and service charges: contents
- Close sectionNIM03000: Class 1 NICs: Time limits for paying Class 1 NICs: contents
- NIM03001: Class 1 NICs: Time limits for paying Class 1 NICs: Background
- NIM03002: Class 1 NICs: Time limits for paying Class 1 NICs: Due dates of payment
- NIM03003: Class 1 NICs: Time limits for paying Class 1 NICs: Quarterly payment option
- NIM03004: Class 1 NICs: Time limits for paying Class 1 NICs: Accepting Class 1 NICs as paid when due
- NIM03005: Class 1 NICs: Time limits for paying Class 1 NICs: Late paid Class 1 NICs
- NIM04000: Class 1: Avoidance: Table of contents
- Close sectionNIM05000: Class 1 NICs: Expenses and allowances: contents
- NIM05010: Class 1 NICs: Expenses and allowances: Introduction
- NIM05015: Class 1 NICs: Expenses and allowances: changes from 6 April 2016
- NIM05020: Class 1 NICs: Expenses and allowances: Business expenses
- NIM05030: Class 1 NICs: Expenses and allowances: Evidence necessary to identify business expenses
- NIM05500: Class 1 NICs: Expenses and allowances: Dispensations: contents
- NIM05600: Class 1 NICs: Expenses and allowances: Recording expenses payments
- NIM05610: Class 1 NICs: Expenses and allowances: Call-out expenses
- NIM05615: Class 1 NICs: Expenses and allowances: Car, motor cycle and cycle parking fees: contents
- NIM05630: Class 1 NICs: Expenses and allowances: Car parking fines
- NIM05635: Class 1 NICs: Expenses and allowances: Congestion charges
- NIM05640: Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: General
- NIM05657: Class 1 NICs: Expenses and allowances: Clothing and uniform allowances
- NIM05659: Class 1 NICs: Expenses and allowances: Criminal record checks for airport staff
- NIM05660: Class 1 NICs: Expenses and Allowances: Fuel expenses/ Fuel provisions: contents page updated
- NIM05665: Class 1 NICs: Expenses and allowances: Employee liability insurance
- NIM05670: Class 1 NICs: Expenses and allowances: Entertainment expenses
- NIM05680: Class 1 NICs: Expenses and allowances: Expenses based on an estimate of costs
- NIM05681: Class 1 NICs: Expenses and allowances: Disclosure and Barring Services
- NIM05682: Class 1 NICs: Expenses and allowances: Household expenses - payments to reimburse additional costs
- NIM05684: Class 1 NICs: Expenses and allowances: Lorry drivers - subsistence allowances
- NIM05685: Class 1 NICs: Expenses and allowances: Meal allowances
- NIM05688: Class 1 NICs: Expenses and allowances: Medical expenses of employees working outside the UK
- NIM05690: Class 1 NICs: Expenses and allowances: Membership of a club
- NIM05692: Class 1 NICs; Expenses and allowances: Members of Parliament Expenses
- NIM05695: Class 1 NICs: Expenses and allowances: Membership of a professional body - payment of fees or subscriptions
- NIM05698: Class 1 NICs: Expenses and allowances: Ministers of religion - reimbursement of household expenses
- NIM05700: Class 1 NICs: Expenses and allowances: Mileage allowances: contents
- NIM05770: Employee Car Ownership Schemes
- NIM05800: Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: contents
- NIM06000: Class 1 NICs: Expenses and allowances: Overseas allowances
- NIM06010: Class 1 NICs: Expenses and allowances: Incidental overnight expenses (previously Personal incidental expenses or PIEs): contents
- NIM06050: Class 1 NICs: Expenses and allowances: Fuel: contents
- NIM06100: Class 1 NICs: Expenses and allowances: Police rent allowances
- NIM06105: Class 1 NICs: Expenses and allowances: Protection - Vulnerable Groups (Scotland)
- NIM06110: Class 1 NICs: Expenses and allowances: Relocation allowances: contents
- NIM06160: Class 1 NICs: Expenses and allowances: Round sum allowances
- NIM06170: Class 1 NICs: Expenses and allowances: Scale rate payments
- NIM06175: Class 1 NICs: Expenses and allowances: Security licence fees
- NIM06180: Class 1 NICs: Expenses and allowances: Subsistence payments
- NIM06190: Class 1 NICs: Expenses and allowances: Telephone expenses: contents
- NIM06230: Class 1 NICs: Expenses and allowances: Tool allowances
- NIM06240: Class 1 NICs: Expenses and allowances: Travelling expenses: contents
- NIM06420: Class 1 NICs: Expenses and allowances: Working rule agreements
- Close sectionNIM06500: Class 1 NICs: Employment Allowance: contents
- NIM06505: Introduction
- NIM06510: Who can claim the Employment Allowance?
- NIM06515: Special conditions for certain employers claiming the Employment Allowance
- NIM06520: Care and support workers
- NIM06525: Who can't claim the Employment Allowance?
- NIM06530: Who can't claim the Employment Allowance? Public authorities
- NIM06535: Who can't claim the Employment Allowance? Domestic employment
- NIM06540: Employment Allowance workers supplied by service companies
- NIM06545: Who can't claim the Employment Allowance? Single director limited companies
- NIM06550: Who can't claim the Employment Allowance? Transfers of business
- NIM06555: Who can't claim the Employment Allowance? Business de-mergers
- NIM06560: Who can't claim the Employment Allowance? Claims made through connected businesses or charities
- NIM06565: Anti-avoidance
- NIM06570: How and when to claim the Employment Allowance
- NIM06575: How the Employment Allowance is applied after HMRC has received a claim
- NIM06580: How and when to stop claiming the Employment Allowance
- NIM06585: Employer unable to use up all of the Employment Allowance against their total secondary Class 1 NICs liabilities before the tax year ends
- NIM06590: Connected persons - companies and Limited Liability Partnerships
- NIM06595: Companies connected through substantial commercial interdependence
- NIM06600: Connected persons - Companies - Control through fixed rate percentage shares
- NIM06605: Connected persons - Companies - Connection through a loan creditor
- NIM06610: Connected persons - Companies - Connection through a trustee
- NIM06615: Connected persons - Companies - Further connections
- NIM06620: Connected persons - Charities
- NIM06625: Employer is part of a group of companies/charities
- NIM06630: Employers with multiple PAYE schemes
- NIM06635: Disputed claims (decisions and appeals)
- NIM06640: Records retention
- NIM06645: Recovering wrongly awarded claims (includes penalties and interest charged)
- NIM06650: Powers to amend both the annual amount of the Employment Allowance and the qualifying conditions for claiming it
- Close sectionNIM06800: Class 1 NICs: Employment-related securities - contents
- NIM06801: Class 1 NICs: Employment-related securities: Shares - contents
- NIM06820: Class 1 NICs: Employment-Related Securities: Securities - contents
- NIM06840: Class 1 NICs: Employment-Related Securities - Securities: Retrospective liability - contents
- NIM06850: Class 1 NICs: Employment-Related Securities - International - contents
- NIM06860: Class 1 NICs: Employment-Related Securities: Share and Share options acquired before 6 April 1999 - contents
- NIM06870: Class 1 NICs: Employment-Related Securities: Internationally Mobile Employees - contents
- Close sectionNIM07000: Class 1 NICs: Payments made under employment legislation - contents
- NIM07001: Class 1 NICs: Payments made under employment legislation - Introduction
- NIM07005: Class 1 NICs: Payments made under employment legislation: Guarantee payments: General
- NIM07006: Class 1 NICs: Payments made under employment legislation: Guarantee payments: NICs treatment
- NIM07010: Class 1 NICs: Payments made under employment legislation: Medical suspension payments: General
- NIM07011: Class 1 NICs: Payments made under employment legislation: Medical suspension payments: NICs treatment
- NIM07015: Class 1 NICs: Payments made under employment legislation: Maternity suspension payments: General
- NIM07016: Class 1 NICs: Payments made under employment legislation: Maternity suspension payments: NICs treatment
- NIM07020: Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a reinstatement order: General
- NIM07021: Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a reinstatement order: NICs treatment
- NIM07030: Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a re-engagement order: General
- NIM07031: Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a re-engagement order: NICs treatment
- NIM07040: Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay under an order for the continuation of a contract of employment: General
- NIM07041: Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay under an order for the continuation of a contract of employment: Assessment by employment tribunal of amount payable by the employer to the employee
- NIM07042: Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay under an order for the continuation of a contract of employment: NICs treatment
- NIM07050: Class 1 NICs: Payments made under employment legislation: Redundancy: Protective awards: General
- NIM07051: Class 1 NICs: Payments made under employment legislation: Redundancy: Protective awards: Assessment by employment tribunal of amount payable by the employer to the employee
- NIM07052: Class 1 NICs: Payments made under employment legislation: Redundancy: Protective awards: NICs treatment
- NIM07060: Class 1 NICs: Payments made under employment legislation: Earnings period to be used in assessing NICs liability: General
- NIM07061: Class 1 NICs: Payments made under employment legislation: Earnings period to be used in assessing NICs liability: Payments made under a reinstatement order, a re-engagement order or an order for the continuation of a contract of employment
- NIM07062: Class 1 NICs: Payments made under employment legislation: Earnings period to be used in assessing NICs liability: Payments made under a protective award
- NIM07066: Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award: General
- NIM07068: Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award: Period to
- NIM07069: Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award: Period to
- NIM07070: Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award: How to ap
- NIM07071: Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award: How to ap
- NIM07072: Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award: How to ap
- NIM07081: Class 1 NICs: Payments made under employment legislation: Insolvency of employer: Certain payments to be made out of the National Insurance Fund: General
- NIM07082: Class 1 NICs: Payments made under employment legislation: Insolvency of employer: what can be paid out of the National Insurance Fund
- NIM07083: Class 1 NICs: Payments made under employment legislation: Insolvency of employer: Limit on the amount that can be paid out of the National Insurance Fund to an employee for any week
- NIM07084: Class 1 NICs: Payments made under employment legislation: Insolvency of employer: Payments made out of the National Insurance Fund: What is and is not earnings for NICs purposes
- NIM07085: Class 1 NICs: Payments made under employment legislation: Insolvency of employer: Payments made out of the National Insurance Fund: Earnings period to be used in assessing NICs liability
- Close sectionNIM07501: Class 1 NICs: interest: contents
- Close sectionNIM08000: Earnings Periods: Contents
- NIM08001: Earnings Periods: General
- NIM08002: Earnings Periods: General: alignment with tax weeks and months
- NIM08010: Earnings Periods: Earnings paid at regular intervals: Fitting them into tax years
- NIM08020: Earnings Periods: Earnings paid at regular intervals: Interval of payment: general
- NIM08021: Earnings periods: Earnings paid at regular intervals: interval of payment: determining the interval
- NIM08030: Earnings Periods: Earnings paid at regular intervals: Two or more regular intervals
- NIM08040: Earnings Periods: Earnings paid at regular intervals: Occasional changes in pay interval
- NIM08050: Earnings Periods: Earnings paid at regular intervals: Payments for regular intervals paid at irregular intervals
- NIM08060: Earnings Periods: Employee who usually works, and is paid, every other week/fortnight
- NIM08070: Earnings Periods: No obvious regular pay interval: underlying regularity
- NIM08100: Earnings Periods: Employee has no regular earnings period
- NIM08200: Earnings Periods: Employee earns a fee for each session they work: Payments made at regular intervals
- NIM08210: Earnings Periods: Employee earns a fee for each session they work: Payment made irregularly but treated as paid regularly
- NIM08220: Earnings Periods: Employee earns a fee for each session they work: Payment made irregularly and no regularity found
- NIM08230: Earnings Periods: Employee earns a fee for each session they work: Separate fee paid for each session worked
- NIM08300: Earnings Periods: Employee starts work
- NIM08310: Earnings Periods: Employee starts work part-way through an earnings period but is not paid until the end of the next earnings period: Earnings period in same tax year
- NIM08312: Earnings Periods: Employee starts work part-way through an earnings period but is not paid until the end of the next earnings period: Earnings periods in different tax years
- NIM08400: Earnings Periods: Payments after the employment has ended: Regular pattern of payments
- NIM08410: Earnings Periods: Payments after the employment has ended: Irregular pattern of payments
- NIM08420: Earnings Periods: Payments after the employment has ended: Employee paid a week in hand
- NIM08500: Earnings Periods: Change of earnings period with the same employer: Change to shorter interval
- NIM08510: Earnings Periods: Change of earnings period with the same employer: Change to longer interval
- NIM08600: Earnings Periods: Additional payments (bonuses, commissions or arrears of pay)
- NIM08610: Earnings Periods: Additional payments at regular intervals
- NIM08620: Earnings Periods: Regular additional payment made later
- NIM08700: Earnings Periods: Payments not paid on their usual payday: General
- NIM08710: Earnings Periods: Payments not paid on their usual payday: Usual payday & date of payment in same tax year
- NIM08720: Earnings Periods: Payments not paid on their usual payday: Usual payday & date of payment in different tax years
- NIM08730: Earnings Periods: Earnings only occasionally reach the Lower Earnings Limit (LEL)
- NIM08740: Earnings Periods: Advance payments: ‘Subs’
- NIM08800: Earnings Periods: Date of payment of earnings
- NIM09000: Earnings Periods: Payments made under employment legislation
- NIM09100: Earnings Periods: Holiday pay: Method of calculation
- NIM09110: Earnings Periods: Holiday pay: Payment on normal payday
- NIM09120: Earnings Periods: Holiday pay paid in advance or arrears: ‘Regular interval’ rule (or “Method A”)
- NIM09130: Earnings Periods: Holiday pay paid in advance or arrears: ‘Holiday earnings period’ rule (or “Method B”)
- NIM09140: Earnings Periods: Holiday pay paid in advance: Employee stays at work
- NIM09150: Earnings Periods: Holiday pay paid in advance: Employee stays at work & takes holiday later
- NIM09160: Earnings Periods: Holiday pay paid in advance: payments due during holiday period
- NIM09170: Earnings Periods: Accrued holiday pay entitlement on leaving employment
- NIM09300: Earnings Periods: Statutory Sick Pay and Statutory Maternity Pay: Delay in paying
- NIM09310: Earnings Periods: Statutory Payments: Lump sum payments
- NIM09320: Earnings Periods: Statutory Payments: Payment after employment has ended
- NIM09500: Earnings Periods: Notifications & directions: Their purpose
- NIM09505: Earnings Periods: Notifications & directions: New decisions affording appeal rights
- NIM09510: Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: General
- NIM09511: Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Date of notification
- NIM09512: Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Action by Network: Investigation
- NIM09513: Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Action by Network: Issuing the letter of intention
- NIM09514: Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Issuing a decision
- NIM09515: Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Action following issue of a decision
- NIM09520: Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Future calculation of contributions
- NIM09530: Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Disputes as to whether a notification is appropriate
- NIM09540: Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Change of pay practice
- NIM09541: Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Decision that notification under regulation 3(2B) should cease to have effect
- NIM09550: Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Employer proposals for future pay practices
- NIM09560: Earnings Periods: Notifications issued in accordance with regulation 3(2B), SS(C)R 2001: Employment ends
- NIM09600: Earnings Periods: Directions issued in accordance with regulation 30, SS(C)R 2001: General
- NIM09650: Earnings Periods: Directions issued in accordance with regulation 31, SS(C)R 2001: General
- NIM09653: Earnings Periods: Directions issued in accordance with regulation 31, SS(C)R 2001: Examples
- NIM09655: Earnings Periods: Directions issued in accordance with regulation 31, SS(C)R 2001: Date of Notification
- NIM09657: Earnings Periods: Directions issued in accordance with regulation 31, SS(C)R 2001: Action by Network: Investigation
- NIM09658: Earnings periods: directions issued in accordance with regulation 31, SS(C)R 2001: Action by Network: Issuing the letter of intention
- NIM09659: Earnings Periods: Directions issued in accordance with regulation 31, SS(C)R 2001: Action by Network: Issuing a decision
- NIM09660: Earnings Periods: Directions issued in accordance with regulation 31, SS(C)R 2001: Action by Network: Action following the issue of a decision
- NIM09670: Earnings Periods: Directions issued in accordance with regulation 31, SS(C)R 2001: Action by Network: Dispute as to whether a direction is appropriate
- NIM09680: Earnings Periods: Directions issued in accordance with regulation 31, SS(C)R 2001: Action by Network: Ending a regulation 31 direction
- NIM09800: Earnings Periods: Reallocating NICs for benefit purposes: General
- NIM09810: Earnings Periods: Reallocating NICs for benefit purposes: Mistimed payments
- NIM09820: Earnings Periods: Reallocating NICs for benefit purposes: Payment not mistimed
- NIM09830: Earnings Periods: Reallocating NICs for benefit purposes: Action by Network: Mistimed payments
- NIM09840: Earnings Periods: Reallocating NICs for benefit purposes: Action by Network: Payment not mistimed
- NIM09900: Earnings Periods: Special cases: Directors
- NIM09910: Earnings Periods: Special cases: Irregular harvest casuals
- NIM09920: Earnings Periods: Special cases: Mariners
- Close sectionNIM10000: Aggregation of earnings: contents
- NIM10001: Aggregation of Earnings: General
- NIM10002: Aggregation of Earnings: One or more employments with the same employer
- NIM10003: Aggregation of Earnings: More than one employment with different employers: General
- NIM10004: Aggregation of Earnings: More than one employment with different employers: Different secondary contributors carrying on ‘business in association’ with each other
- NIM10005: Aggregation of Earnings: More than one employment with different employers, only one of whom is treated as the secondary contributor for both employments
- NIM10006: Aggregation of Earnings: More than one employment with different persons, for which some other person is treated as the secondary contributor for both employments
- NIM10007: Aggregation of Earnings: Earnings paid after State pension age
- NIM10008: Aggregation of Earnings: Single payments of earnings to cover employments with different secondary contributors
- NIM10009: Aggregation of Earnings: The ‘not reasonably practicable’ test
- NIM10010: Aggregation of Earnings: Definition of ‘business in association’
- NIM10011: Aggregation of Earnings: Calculating NICs: General
- NIM10012: Aggregation of Earnings: Calculating NICs: Earnings Periods: General
- NIM10013: Aggregation of Earnings: Calculating NICs: Earnings periods: All jobs not contracted-out
- NIM10014: Aggregation of Earnings: Calculating NICs: Earnings periods: All jobs contracted-out into same pension scheme
- NIM10015: Aggregation of Earnings: Calculating NICs: Earnings periods: All jobs contracted-out into different pension schemes
- NIM10016: Aggregation of Earnings: Calculating NICs: Earnings periods: Mixed contracted-out & not contracted-out employments: Employee has no Appropriate Personal Pension (APP) arrangement
- NIM10017: Aggregation of Earnings: Calculating NICs: Earnings periods: Mixed contracted-out & not contracted-out employments: Employee has Appropriate Personal Pension (APP) arrangement
- NIM10018: Calculating and recording NICs in mixed contracted-out, not contracted-out and APP cases: general
- NIM10060: Aggregation of earnings: examples: contents
- Close sectionNIM11000: Class 1: Calculating and recording earnings, NICs and NIC rebates: contents
- NIM11001: Class 1: Calculating & recording earnings, NICs & NIC rebates: General
- NIM11002: Class 1: Calculating & recording earnings, NICs & NIC rebates: Exact percentage method
- NIM11003: Class 1: Calculating & recording earnings, NICs & NIC rebates: National Insurance tables method
- NIM11004: Class 1: Calculating & recording earnings, NICs & NIC rebates: Adapting the tables for NICs due for pay intervals other than weekly or monthly
- Close sectionNIM11500: Class 1 NICs: Reporting NICs in RTI: contents
- NIM11505: General information
- NIM11510: Pilot Year 2012 to 2013
- NIM11515: What is an RTI Employer?
- NIM11516: Secondary contributor
- NIM11520: When to report NICs data for RTI: “on or before”
- NIM11525: NICs data items
- NIM11530: Correction of errors under RTI: general
- NIM11531: Correction of errors under RTI: in year
- NIM11533: Correction of errors under RTI: closed tax years
- NIM11534: Recovery of primary NICs from the employee
- NIM11545: Reporting aggregated earnings: general approach
- NIM11550: Class 1 NICs: Reporting NICs in RTI: Reporting aggregated earnings - further information
- NIM11565: Paper filers
- NIM11575: Direct Collection Schemes
- NIM11580: Employers reporting dates of payment and date of calculation “out of sync”: reporting period not aligned with payment dates
- Close sectionNIM12000: Class 1: Calculating Class 1 NICs for Directors - contents
- NIM12001: Class 1: Calculating Class 1 NICs for Directors: Introduction
- NIM12002: Class 1: Calculating Class 1 NICs for Directors: Definition of director: Class 1 NICs
- NIM12003: Class 1: Calculating Class 1 NICs for Directors: Definition of director: Annual earnings period
- NIM12004: Class 1: Calculating Class 1 NICs for Directors: Fees received by professional partnerships and other companies: Introduction
- NIM12005: Class 1: Calculating Class 1 NICs for Directors: Fees received by professional partnerships
- NIM12006: Class 1: Calculating Class 1 NICs for Directors: Fees received by professional partnerships: Definition of insubstantial
- NIM12007: Class 1: Calculating Class 1 NICs for Directors: Fees received by other companies: Formal right to appoint director
- NIM12008: Class 1: Calculating Class 1 NICs for Directors: Fees received by other companies: No formal right to appoint a director
- NIM12009: Class 1: Calculating Class 1 NICs for Directors: Fees received by other companies: No formal right to appoint a director: Control test
- NIM12010: Class 1: Calculating Class 1 NICs for Directors: Fees received by other companies: Definition of company
- NIM12011: Class 1: Calculating Class 1 NICs for Directors: Miscellaneous: Consultancy fees
- NIM12012: Class 1: Calculating Class 1 NICs for Directors: Miscellaneous: Dividends
- NIM12013: Class 1: Calculating Class 1 NICs for Directors: Miscellaneous: Concession for non-resident directors
- NIM12014: Class 1: Calculating Class 1 NICs for Directors: Directors loan accounts and payments on account of earnings: Introduction
- NIM12015: Class 1: Calculating Class 1 NICs for Directors: Directors loan accounts and payments on account of earnings: Miscellaneous
- NIM12016: Class 1: Calculating Class 1 NICs for Directors: Directors loan accounts: Background
- NIM12017: Class 1: Calculating Class 1 NICs for Directors: Withdrawals from directors loan accounts
- NIM12018: Class 1: Calculating Class 1 NICs for Directors: Identifying whether withdrawals are loans or earnings
- NIM12019: Class 1: Calculating Class 1 NICs for Directors: Directors loan accounts: Avoidance of double charge
- NIM12020: Class 1: Calculating Class 1 NICs for Directors: Directors loan accounts: Other liabilities
- NIM12021: Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Introduction
- NIM12022: Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Appointed or ceasing during a tax year
- NIM12023: Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Multiple Directorships or re-appointed during a tax year
- NIM12024: Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Directorship ceases and employment starts
- NIM12025: Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Directorship ceases and earnings paid in subsequent tax years
- NIM12026: Class 1: Calculating Class 1 NICs for Directors: Payments on account of earnings related contributions
- NIM12027: Class 1: Calculating Class 1 NICs for Directors: AEP: Examples
- NIM12028: Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Examples: Regular monthly salary - 1999/00
- NIM12029: Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Examples: Fees voted - 1999/00
- NIM12030: Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Examples: Regular salary and personal expenses paid - 1999/00
- NIM12031: Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Examples: Regular monthly salary - 2000/01
- NIM12032: Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Examples: Fees voted - 2000/01
- NIM12033: Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Examples: Regular salary and personal expenses paid - 2000/01
- Close sectionNIM12100: Class 1: Deeming and treating as paid: contents
- Close sectionNIM12200: Class 1: Personal Liability Notices: contents
- NIM12201: Introduction
- NIM12202: What does HMRC have to prove to issue a PLN?
- NIM12203: Who can be issued with a PLN?
- NIM12204: Neglect
- NIM12205: Fraud
- NIM12206: Phoenixism
- NIM12207: Who conducts PLN enquiries?
- NIM12208: What will HMRC consider before issuing a PLN?
- NIM12209: Apportionment of the unpaid contributions between ‘culpable officers’
- NIM12210: Contents of a PLN
- NIM12211: Payment received following the issue of a PLN
- NIM12212: Rights of appeal
- NIM12213: PLN tribunal decisions
- Close sectionNIM01000: Class 1 Structural Overview: contents
- Close sectionNIM13000CO: Class 1A National Insurance contributions: contents
- Close sectionNIM13000: Class 1A National Insurance contributions: Liability for Class 1A NICs: contents
- NIM13001: Class 1A National Insurance contributions: Liability for Class 1A NICs: Introduction
- NIM13002: Class 1A National Insurance contributions: Liability for Class 1A NICs: Effect of the Income Tax (Earnings and Pensions) Act 2003
- NIM13003: Class 1A National Insurance contributions: Liability for Class 1A NICs: General principles
- NIM13005: Class 1A National Insurance contributions: Liability for Class 1A NICs: Guidance for employers
- NIM13010: Class 1A National Insurance contributions: Liability for Class 1A NICs: Legislation
- NIM13020: Class 1A National Insurance contributions: Liability for Class 1A NICs: Conditions to be satisfied for liability to arise: contents
- NIM13100: Class 1A National Insurance contributions: Liability for Class 1A NICs: Person liable to pay Class 1A NICs: contents
- NIM13120: Class 1A NICs: Liability for Class 1A NICs: Employer is self-employed or trading as a partnership
- NIM13130: Class 1A NICs: Liability for Class 1A NICs: Benefits provided to family or household members
- NIM13132: Class 1A NICs: Liability for Class 1A NICs: Benefits provided on termination of employment
- NIM13140: Class 1A NICs: Liability for Class 1A NICs: Benefits liable for Class 1A NICs
- NIM13145: Class 1A NICs: Liability for Class 1A NICs: Calculating the cash value of a benefit: contents
- NIM13150: Table of common benefits liable for Class 1A NICs
- NIM13160: Class 1A NICs: Liability for Class 1A NICs: Importance of identifying whether earnings or benefits are liable for Class 1 NICs or Class 1A NICs
- NIM13170: Class 1A NICs: Liability for Class 1A NICs: Identifying whether a benefit has been provided: contents
- NIM13200: Class 1A NICs on termination awards: contents
- NIM13300: Class 1A NICs on sporting testimonials: contents
- Close sectionNIM14000: Class 1A National Insurance contributions: Exemptions from Class 1A NICs liability
- NIM14001: Class 1A National Insurance contributions: Exemptions from Class 1A NICs liability: General
- NIM14100: Class 1A National Insurance contributions: Exemptions from Class 1A NICs liability: Benefits exempt from income tax
- NIM14200: Class 1A National Insurance contributions: Exemptions from Class 1A NICs liability: Benefits covered by a dispensation
- NIM14300: Class 1A National Insurance contributions: Exemptions from Class 1A NICs: Benefits covered by Extra Statutory Concessions
- NIM14400: Class 1A National Insurance contributions: Exemptions from Class 1A NICs: Benefits included in a PAYE Settlement Agreement
- NIM14500: Class 1A National Insurance contributions: Exemptions from Class 1A NICs: Benefits exempt from Class 1A NICs by regulation
- Close sectionNIM15000: Class 1A National Insurance contributions: Calculating Class 1A NICs
- NIM15001: Class 1A National Insurance contributions: Calculating Class 1A NICs: General
- NIM15002: Class 1A National Insurance contributions: Calculating Class 1A NICs: Importance of the P11D to the calculation of Class 1A NICs
- NIM15003: Class 1A National Insurance contributions: Calculating Class 1A NICs: Employers using P11D substitute forms or lists
- NIM15004: Class 1A National Insurance contributions: Calculating Class 1A NICs: Employers who payroll benefits
- NIM15005: Class 1A National Insurance contributions: Calculating Class 1A NICs: Reporting benefits on form P11D for Class 1A NICs purposes
- NIM15006: Class 1A National Insurance contributions: Calculating Class 1A NICs: Using the P11D(b) adjustment facility where benefit reported on P11D in a non Class 1A NICs box
- NIM15010: Class 1A National Insurance contributions: Calculating Class 1A NICs: Calculating the total amount of Class 1A NICs due in a tax year
- NIM15020: Calculating Class 1A NICs: Percentage rate for calculating Class 1A NICs
- NIM15021: Class 1A National Insurance contributions: Calculating Class 1A NICs: Table of percentage rates for calculating Class 1A NICs
- NIM15030: Class 1A National Insurance contributions: Calculating Class 1A NICs: Calculating the total amount of Class 1A NICs due in a tax year: Example
- NIM15100: Class 1A National Insurance contributions: Calculating Class 1A NICs: Calculating the total amount of Class 1A NICs due in a tax year: Disputed calculations
- NIM15200: Class 1A National Insurance contributions: Calculating Class 1A NICs: Amounts made good by the employee
- NIM15300: Class 1A NICs: Calculating Class 1A NICs: Adjusting the amount of Class 1A NICs due
- NIM15400: Class 1A NICs: Calculating Class 1A NICs: Reducing the amount of Class 1A NICs due
- NIM15500: Class 1A NICs: Calculating Class 1A NICs: Fully matching tax deductions
- NIM15550: Class 1A NICs: Calculating Class 1A NICs: Partial tax deductions
- NIM15600: Class 1A National Insurance contributions: Calculating Class 1A NICs: Establishing whether a fully matching deduction is available
- Close sectionNIM16000: Class 1A National Insurance contributions: Special Class 1A NIC cases
- NIM16001: Class 1A National Insurance contributions: Special Class 1A NIC cases: Cars provided for private use
- NIM16090: Class 1A National Insurance contributions: Special Class 1A NICs cases: Cash payments liable for Class 1A NICs
- NIM16100: Class 1A National Insurance contributions: Special Class 1A NICs cases: Child care benefits before 6 April 2005
- Close sectionNIM16110: Class 1A National Insurance contributions: Special Class 1A NICs cases: Child care benefits from 6 April 2005
- NIM16111: Class 1A National Insurance contributions: Special Class 1A NICs cases: Child care benefits from 6 April 2005: Exemption from Class 1A NICs liability on childcare benefits other than non-cash vouchers
- NIM16112: Class 1A National Insurance contributions: Special Class 1A NICs cases: Child care benefits from 6 April 2005: Cash payments
- NIM16113: Class 1A National Insurance contributions: Special Class 1A NICs cases: Child care benefits from 6 April 2005: Non-cash vouchers exchangeable for child care benefits
- NIM16114: Class 1A National Insurance contributions: Special Class 1A NICs cases: Child care benefits from 6 April 2005: Northern Ireland
- NIM16115: Class 1A National Insurance contributions: Special Class 1A NICs cases: Child care benefits from 6 April 2005: School fees
- NIM16150: Class 1A National Insurance contributions: Special Class 1A NICs cases: Fees and Subscriptions to professional bodies or learned societies
- NIM16170: Class 1A National Insurance contributions: Special Class 1A NICs cases: Fuel for use in a privately owned car
- NIM16175: Class 1A National Insurance contributions: Special Class 1A NICs cases: Fuel for use in a provided car
- NIM16200: Class 1A National Insurance contributions: Special Class 1A NICs cases: Incidental overnight expenses provided as a benefit
- NIM16205: Class 1A National Insurance contributions: Special Class 1A NICs cases: Meal vouchers
- NIM16220: Class 1A National Insurance contributions: Special Class 1A NICs cases: Payments made by employers to earners in full-time education
- NIM16250: Class 1A National Insurance contributions: Special Class 1A NICs cases: Removal benefits and expenses: contents
- NIM16300: Class 1A National Insurance contributions: Special Class 1A NICs cases: Staff Suggestion benefits
- NIM16350: Class 1A National Insurance contributions: Special Class 1A NICs cases: Third Party Benefits
- NIM16370: Class 1A National Insurance contributions: Special Class 1A NICs cases: Gifts
- NIM16380: Class 1A National Insurance contributions: Special Class 1A NICs cases: Vans
- NIM16400: Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits
- NIM16600: Class 1A National Insurance contributions: Special Class 1A NICs cases: Items which are not, or not treated as, general earnings for income tax purposes
- NIM16650: Class 1A National Insurance contributions: Special Class 1A NICs cases: Benefits provided under a cash alternative scheme
- NIM16670: Class 1A National Insurance contributions: Special Class 1A NICs cases: Beneficial loans
- NIM16690: Class 1A National Insurance contributions: Special Class 1A NICs cases: Treatment of benefits trivial in amount
- Close sectionNIM17000: Class 1A National Insurance contributions: Refunding Class 1A NICs
- NIM17001: Class 1A National Insurance contributions: Refunding Class 1A NICs: General
- NIM17010: Class 1A National Insurance contributions: Refunding Class 1A NICs: Legislation
- NIM17020: Class 1A National Insurance contributions: Refunding Class 1A NICs: Time limits for refund applications
- NIM17030: Class 1A National Insurance contributions: Refunding Class 1A NICs: Manner in which refund applications must be made
- NIM17040: Class 1A National Insurance contributions: Refunding Class 1A NICs: Monetary limits
- NIM17050: Class 1A National Insurance contributions: Refunding Class 1A NICs: Types of Class 1A NICs refunds
- NIM17060: Class 1A National Insurance contributions: Refunding Class 1A NICs: Refunding Class 1A NICs paid ‘in error’
- NIM17070: Class 1A National Insurance contributions: Refunding Class 1A NICs: Definition of an ‘error’
- NIM17080: Class 1A National Insurance contributions: Refunding Class 1A NICs: Refunding Class 1A NICs overpaid: Inaccurate or incomplete information
- NIM17090: Class 1A National Insurance contributions: Refunding Class 1A NICs: Refunding Class 1A NICs: Late information about an employee's UK residency status
- NIM17100: Class 1A National Insurance contributions: Refunding Class 1A NICs: Special refund arrangements in re-categorisation cases involving a change of employment status from employed earner to self-employed
- NIM17110: Class 1A National Insurance contributions: Refunding Class 1A NICs: Paying interest on refunded Class 1A NICs
- NIM17120: Class 1A National Insurance contributions: Refunding Class 1A NICs: Refunding incorrectly paid interest
- NIM17130: Class 1A National Insurance contributions: Refunding Class 1A NICs: Occasions when refunds are not due: Changes to the cash equivalent of a benefit after Class 1A NICs payment date
- NIM17140: Class 1A National Insurance contributions: Refunding Class 1A NICs: Offsetting Class 1A NICs overpayments against unpaid secondary Class 1 NICs and Class 1B NICs
- NIM17150: Class 1A National Insurance contributions: Refunding Class 1A NICs: Offsetting Class 1A NICs overpayments against unpaid Class 2 NICs
- NIM17500: Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: contents
- Close sectionNIM17600: Class 1A National Insurance contributions: Collection and reporting
- NIM17700: Co-ordinating action on Class 1A National Insurance contributions and income tax
- Close sectionNIM13000: Class 1A National Insurance contributions: Liability for Class 1A NICs: contents
- Close sectionNIM18000: Class 1B National Insurance Contributions: Contents
- NIM18001: Class 1B NICs: Liability: Relevant legislation
- NIM18010: Class 1B NICs: Liability: What are Class 1B NICs?
- NIM18020: Class 1B NICs: Liability: What is a PAYE Settlement Agreement (PSA)?
- NIM18030: Class 1B NICs: Liability: What does a PSA cover?
- NIM18040: Class 1B NICs: Liability: What does a PSA not cover?
- NIM18050: Class 1B NICs: Liability: General Procedure
- NIM18060: Class 1B NICs: Liability: Calculation: General
- NIM18070: Class 1B NICs: Liability: Calculation: Rounding
- NIM18080: Class 1B NICs: Liability: Calculation: Example
- NIM18090: Class 1B NICs: Liability: Calculation: Why are Class 1B NICs due on the tax paid under a PSA?
- NIM18100: Class 1B NICs: Liability: Payment date for Class 1B NICs
- NIM18110: Class 1B NICs: Liability: What if Class 1 or Class 1A liability arises before the PSA is formally agreed?
- NIM18120: Class 1B NICs: Liability: Record Keeping
- NIM18130: Class 1B NICs: Liability: Underpayments
- Close sectionNIM20000CO: Class 2 National Insurance Contributions: Contents
- Close sectionNIM20000: Class 2 National Insurance contributions liability: contents
- NIM20001: Class 2 National Insurance contributions liability: Introduction
- NIM20050: Class 2 National Insurance contributions liability: Residency conditions
- NIM20100: Class 2 National Insurance contributions liability: Definition of a self-employed earner
- NIM20150: Class 2 National Insurance contributions liability: Persons treated as self-employed
- NIM20200: Class 2 National Insurance contributions liability: Contribution week
- NIM20250: Class 2 National Insurance contributions liability: Payment methods: contents
- NIM20700: Class 2 National Insurance contributions liability: Breaks in self-employment
- NIM20725: Class 2 National Insurance contributions liability: Deferment
- NIM20750: Class 2 National Insurance contributions liability: Change of circumstances
- NIM20775: Class 2 National Insurance contributions liability: General exceptions
- NIM20800: Class 2 National Insurance contributions liability: Small earnings from subsidiary self-employment: Administrative concession
- Close sectionNIM21000: Class 2 National Insurance contributions: Small Earnings Exception: contents
- NIM21001: Class 2 National Insurance contributions: Small Earnings Exception: General
- NIM21002: Class 2 National Insurance contributions: Small Earnings Exception: Earnings for the purposes of
- NIM21003: Class 2 National Insurance contributions: Small Earnings Exception: Evidence of earnings
- NIM21004: Class 2 National Insurance contributions: Small Earnings Exception: Evidence of earnings: New business
- NIM21005: Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated
- NIM21006: Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Capital items
- NIM21007: Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Capital expenditure
- NIM21008: Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Sale of a capital item
- NIM21009: Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Grants
- NIM21010: Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Loans to business
- NIM21011: Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Admissible expenses: General
- NIM21012: Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Admissible expenses: Private/domestic expenses
- NIM21013: Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Admissible expenses: Adjustments for private or domestic expenses
- NIM21014: Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Admissible expenses: Depreciation and capital allowances
- NIM21015: Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Admissible expenses: Personal drawings
- NIM21016: Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Admissible expenses: Stock withdrawals
- NIM21017: Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Admissible expenses: Losses from past trading year
- NIM21018: Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Admissible expenses: Profits “ploughed back into the business”
- NIM21019: Class 2 National Insurance contributions: Small Earnings Exception: Special groups: Sub-postmasters & others who include Class 1 earnings in the trade receipts of their business
- NIM21020: Class 2 National Insurance contributions: Small Earnings Exception: Special groups: Partnerships
- NIM21021: Class 2 National Insurance Contributions: Small Earnings Exception: Special groups: Partners' salaries
- NIM21022: Class 2 National Insurance contributions: Small Earnings Exception: Special groups: Spouse's wage
- NIM21023: Class 2 National Insurance contributions: Small Earnings Exception: Special groups: Boarders
- NIM21024: Class 2 National Insurance contributions: Small Earnings Exception: Special groups: Members of religious orders
- NIM21025: Class 2 National Insurance contributions: Small Earnings Exception: Special groups: Child minders
- NIM21026: Class 2 National Insurance contributions: Small Earnings Exception: Special groups: Foster parents
- NIM21027: Class 2 National Insurance contributions: Small Earnings Exception: Special groups: New Deal 50plus payments
- NIM21028: Class 2 National Insurance contributions: Small Earnings Exception: Special Groups: New Enterprise Allowance and similar schemes
- NIM21040: Class 2 National Insurance contributions: Small Earnings Exception: Duration of exception: Start date
- NIM21041: Class 2 National Insurance contributions: Small Earnings Exception: Duration of exception: End date
- NIM21042: Class 2 National Insurance contributions: Small Earnings Exception: Duration of exception: Backdating into a previous tax year
- NIM21043: Class 2 National Insurance contributions: Small Earnings Exception: Duration of exception: Contributions already paid
- NIM21044: Class 2 National Insurance contributions: Small Earnings Exception: Duration of exception: Policy on Paying Voluntary National Insurance contributions
- Close sectionNIM22000: Class 2 National Insurance contributions: Small Earnings Exception refunds: contents
- NIM22001: Class 2 National Insurance contributions: Small Earnings Exception refunds: General
- NIM22002: Class 2 National Insurance contributions: Small Earnings Exception refunds: Time limits
- NIM22003: Class 2 National Insurance contributions: Small Earnings Exception refunds: Evidence in support of application
- Close sectionNIM23000: Class 2 National Insurance contribuitions: Time limits for paying: contents
- NIM23001: Class 2 National Insurance contribuitions: Time limits for paying: Background
- NIM23002: Class 2 National Insurance Contributions: Time limits for paying: Higher rates for contributions paid late
- NIM23003: Class 2 National Insurance contributions: Time limits for paying: Extending the time limits for paying voluntary Class 2 NICs
- NIM23004: Class 2 National Insurance contributions: Time limits for paying: Accepting Class 2 NICs as paid at an earlier date
- NIM23005: Class 2 National Insurance contributions: Time limits for paying: Ignorance or error and due care and diligence
- NIM23006: Class 2 National Insurance contributions: Time limits for paying: Misleading official advice/guidance
- NIM23007: Class 2 National Insurance contributions: Time limits for paying: When higher rates do not apply
- NIM23008: Time limits for paying: late notification penalties
- NIM23010: Class 2 National Insurance contributions: Time limits for paying: Inhibition of payment requests
- Close sectionNIM23500: Class 2 National Insurance contributions: Entitlement to pay voluntarily
- NIM23501: Class 2 National Insurance contributions: Entitlement to pay voluntarily: Introduction
- NIM23550: Class 2 National Insurance contributions: Entitlement to pay voluntarily: Payment methods
- NIM23600: Class 2 National Insurance contributions: Entitlement to pay voluntarily: Higher rate provisions
- NIM23650: Class 2 National Insurance contributions: Entitlement to pay voluntarily: Time limits
- NIM23700: Class 2 National Insurance contributions: Entitlement to pay voluntarily: Inhibition of six monthly payment requests
- NIM23800: Special cases - property letting: business for Class 2 National Insurance Contributions
- Close sectionNIM20000: Class 2 National Insurance contributions liability: contents
- Close sectionNIM24000CO: Class 4 National Insurance Contributions: Contents
- Close sectionNIM24000: Class 4 NICs Liability: contents
- NIM24001: Class 4 NICs Liability: General
- NIM24002: Special Classes 4 NICs: General
- NIM24003: Special Classes 4 NICs: Calculation of earnings
- NIM24004: Class 4 NICs Liability: Deferment & the annual maximum
- NIM24005: Class 4 NICs: Structure pre 6 April 2003: contents
- NIM24030: Class 4 NICs: Structure from 6 April 2003: Contents
- NIM24100: Class 4 NICs: Structure: Annual Class 4 NICs maximum pre 6 April 2003: contents
- NIM24150: Class 4 NICs: Structure: Annual Class 4 NICs maximum from 6 April 2003: contents
- Close sectionNIM24500: Class 4 NICs: Contents
- NIM24505: Class 4 NICs: Who is liable: summary
- NIM24510: Class 4 NICs: Who is liable: the main exceptions
- NIM24515: Class 4 NICs: who is liable: residence
- NIM24520: Class 4 NICs: Who is liable: partnerships
- NIM24521: Class 4 NICs Who is liable:Sleeping partners an introduction
- NIM24522: Class 4 NICs Who is liable:Sleeping partners - Background
- NIM24523: Class 4 NICs Who is liable:Sleeping partners - Liability to pay Class 2 and 4 NICs from the 2013 to 2014 tax year
- NIM24524: Class 4 NICs Who is liable: Sleeping partners - the position for tax years prior to 2013 to 2014
- NIM24525: Class 4 NICs: Who is liable: gender recognition
- NIM24600: Class 4 NICs: Computation of liability: summary
- NIM24605: Class 4 NICs: Computation of liability: profits of a tax year
- NIM24610: Class 4 NICs: Computation of liability: losses
- NIM24615: Class 4 NICs: Computation of liability: example
- NIM24620: Class 4 NICs: computation of liability: earnings from employed earner's employment taxable as income from a trade, profession or vocation
- NIM24625: Class 4 NICs: computation of liability: earnings from employed earner's employment included in the calculation of the profits of a trade, profession or vocation
- NIM24630: Class 4 NICs: computation of liability: particular trades: divers and diving supervisors
- NIM24635: Class 4 NICs: computation of liability: particular trades: marine pilots
- NIM24640: Class 4 NICs: computation of liability: particular trades: sub-postmasters: periods up to 2002 to 2003
- NIM24700: Class 4 NICs: administration: assessment and collection
- NIM24705: Class 4 NICs: administration: interest on late payment
- NIM24710: Class 4 NICs: administration: appeals
- NIM24715: Class 4 NICs: administration: error or mistake relief
- Close sectionNIM24000: Class 4 NICs Liability: contents
- Close sectionNIM25000CO: Class 3 National Insurance contributions: contents
- NIM25001: Class 3 NICs: General
- NIM25002: Class 3 NICs: Residence and presence conditions
- Close sectionNIM25005: Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs
- NIM25006: Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: Tax year is already a qualifying one for benefit purposes
- NIM25007: Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: Entitlement to credited NICs
- NIM25008: Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: earnings factor is less than 25 times the lower earnings limit
- NIM25010: Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: qualification to circumstances in NIM25007 and NIM25008
- NIM25011: Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: qualification to circumstances in NIM25007 and NIM25008: contribution conditions
- NIM25012: Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: where the earnings factor is less than the qualifying earnings factor by less than half the LEL
- NIM25013: Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: tax year in which person is age 17 or 18
- NIM25014: Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: tax year in which person reaches state pension age and subsequent years
- NIM25015: Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: qualification to circumstances in NIM25014: female to male transsexual issued with a full gender recognition certificateClass 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: qualification to circumstances in NIM25014: female to male transsexual issued with a full gender recognition certificate
- NIM25016: Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: married women and widows with a reduced rate election
- NIM25017: Class 3 NICs: Restrictions on the right to pay: for a period for which United Kingdom State Pension rights have been transferred to the Pension Scheme of the European Communities' Institution
- NIM25020: Class 3 NICs: Benefits for which Class 3 NICs count
- NIM25021: Benefits for which Class 3 NICs count from 6 April 2017
- NIM25022: Methods of payment
- NIM25023: Payments following introduction of new State Pension
- Close sectionNIM25025: Class 3 NICs: Time limits for paying Class 3 NICs
- NIM25026: Class 3 NICs: Time limits for paying Class 3 NICs: Background
- NIM25027: Class 3 NICs: Time limits for paying Class 3 NICs: Due dates
- NIM25028: Class 3 NICs: Time limits for paying Class 3 NICs: Class 3 time limits
- NIM25029: Class 3 NICs: Time limits for paying Class 3 NICs: Applying the higher rates
- NIM25030: Class 3 NICs: Time limits for paying Class 3 NICs: When to extend the time limits
- NIM25031: Class 3 NICs: Time limits for paying Class 3 NICs: Ignorance or error and due care and diligence
- NIM25032: Class 3 NICs: Time limits for paying Class 3 NICs: Misleading official advice/guidance
- NIM25033: Class 3 NICs: Time limits for paying Class 3 NICs: When higher rates do not apply
- Close sectionNIM25040: Class 3 NICs: Deficiency Notices
- NIM25050: Class 3 NICs: Men aged 60 and over
- Close sectionNIM25100: Class 3 NICs: Additional Class 3 NICs
- NIM25101: Class 3 NICs: Additional Class 3 NICs: General
- NIM25102: Class 3 NICs: Additional Class 3 NICs: Tax years for which payable
- NIM25103: Class 3 NICs: Additional Class 3 NICs: Conditions of eligibility
- NIM25104: Class 3 NICs: Additional Class 3 NICs: Conditions of eligibility: First condition
- NIM25105: Class 3 NICs: Additional Class 3 NICs: Conditions of eligibility: Second condition
- NIM25106: Class 3 NICs: Additional Class 3 NICs: Conditions of eligibility: Third condition (if the individual reaches State Pension age before 6 April 2010)
- NIM25107: Class 3 NICs: Additional Class 3 NICs: Married women and widows with an election
- NIM25108: Class 3 NICs: Additional Class 3 NICs: Time limit for paying
- NIM25109: Class 3 NICs: Additional Class 3 NICs: Number of NICs payable
- NIM25110: Class 3 NICs: Additional Class 3 NICs: Rate payable
- NIM25111: Class 3 NICs: Additional Class 3 NICs: Methods of payment
- NIM25112: Class 3 NICs: Additional Class 3 NICs: date from which NICs are treated as paid for basic State pension and bereavement benefit purposes
- Close sectionNIM27000CO: Special Cases: contents
- Close sectionNIM27000: Special Cases: Class 1 - Aircrew: contents
- NIM27002: Introduction
- NIM27003: European Economic Area (EEA) Article 14.2(a)
- NIM27004: Reciprocal Agreements (RA)
- NIM27005: RA - Liability to pay
- NIM27006: Domestic legislation (DL)
- NIM27007: DL - Definition of Airman
- NIM27008: DL - Modification of employment in GB
- NIM27009: DL - Definition of British Aircraft
- NIM27010: Modification of time limits etc
- Close sectionNIM28000: Special Cases: Class 1 - Continental Shelf: contents
- NIM28002: Special Cases: Class 1 - Continental Shelf: Introduction
- NIM28003: Special Cases: Class 1 - Continental Shelf: EEA
- NIM28004: Special Cases: Class 1 - Continental Shelf: Reciprocal Agreements (RA) - Norwegian Continental Shelf
- NIM28005: Special Cases: Class 1 - Continental Shelf: Domestic legislation (DL)
- NIM28006: Special Cases: Class 1 - Continental Shelf: DL - Modification of employment in GB
- NIM28007: Special Cases: Class 1 - Continental Shelf: Modification of time limits etc
- Close sectionNIM29000: Special Cases: Class 1 - Mariners: contents
- NIM29002: Special Cases: Class 1 - Mariners: Introduction
- NIM29003: Special Cases: Class 1 - Mariners: - European Economic Area (EEA)
- NIM29004: Special Cases: Class 1 - Mariners: EEA Exceptions
- NIM29005: Special Cases: Class 1 - Mariners: EEA Exception examples
- NIM29006: Special Cases: Class 1 - Mariners: Reciprocal Social Security Agreements (RA)
- NIM29007: Special Cases: Class 1 - Mariners: RA Liability to pay
- NIM29008: Special Cases: Class 1 - Mariners: Domestic legislation (DL) - Definition of a mariner
- NIM29009: Special Cases: Class 1 - Mariners: DL Conditions of domicile or residence
- NIM29010: Special Cases: Class 1 - Mariners: DL Offshore contracts
- NIM29011: Special Cases: Class 1 - Mariners: DL Modification of employment in GB
- NIM29012: Special Cases: Class 1 - Mariners: DL Prescribed secondary contributor
- NIM29013: Special Cases: Class 1 - Mariners: DL Contracts
- NIM29014: Special Cases: Class 1 - Mariners: DL Flowchart - working on a British ship
- NIM29015: Special Cases: Class 1 - Mariners: DL Flowchart - working on a foreign ship - Master or crew member
- NIM29016: Special Cases: Class 1 - Mariners: DL Flowchart - working on a foreign ship - supernumerary
- NIM29017: Special Cases: Class 1 - Mariners: DL Flowchart - working on a foreign ship - radio officer
- NIM29018: Special Cases: Class 1 - Mariners: DL Contribution rates
- NIM29019: Special Cases: Class 1 - Mariners: DL Earnings Periods - Regular
- NIM29020: Special Cases: Class 1 - Mariners: DL Earnings Periods - Irregular
- NIM29021: Special Cases: Class 1 - Mariners: DL Earnings Periods - Paid leave
- NIM29022: Special Cases: Class 1 - Mariners: DL Earnings Periods - voyage(s) began and ended in same tax year
- NIM29023: Special Cases: Class 1 - Mariners: DL Earnings Periods - voyage(s) began in one tax year and ended in another
- NIM29024: Special Cases: Class 1 - Mariners: DL Earnings Periods - voyage(s) began in one tax year and ended in another - example
- NIM29025: Special Cases: Class 1 - Mariners: Host Employer, Mariner works in Category A, B, C or D waters - Background
- NIM29026: Special Cases: Class 1 - Mariners: Host Employer, Mariner works in Category A, B, C or D waters - Offshore manning arrangements
- NIM29027: Special Cases: Class 1 - Mariners: Host Employer, Mariner works in Category A, B, C or D waters - Existing legislation dealing with mariners
- NIM29028: Special Cases: Class 1 - Mariners: Host Employer, Mariner works in Category A, B, C or D waters - Host Employer Regulations
- NIM29029: Special Cases: Class 1 - Mariners: Host Employer, Mariner works in Category A, B, C or D waters - The Social Security (Categorisation of Earners) (Amendment No.2) Regulations 2003
- NIM29030: Special Cases: Class 1 - Mariners: Host Employer, Mariner works in Category A, B, C or D waters - Paragraph 9 of Schedule 3 of the Social Security (Categorisation of Earners) Regulations 1978
- NIM29031: Special Cases: Class 1 - Mariners: Host Employer, Mariner works in Category A, B, C or D waters - Meaning of ‘wholly or mainly in Category A, B, C or D waters’.
- NIM29032: Special Cases: Class 1 - Mariners: Host Employer, Mariner works in Category A, B, C or D waters - Examples of how ‘wholly or mainly’ will be applied.
- NIM29033: Special Cases: Class 1 - Mariners: Host Employer, Mariner works in Category A, B, C or D waters - Clearance service
- NIM29034: Special Cases: Class 1 - Mariners: Host Employer, Mariner works in Category A, B, C or D waters - Contact points
- Close sectionNIM30000: Special Cases: Married Women: contents
- NIM30001: Special Cases: Married Women: Position from 6 April 1975 to 5 April 1977
- NIM30002: Special Cases: Married Women: Position from 6 April 1977: General
- NIM30003: Special Cases: Married Women: Effect of reduced rate on other contribution liabilities
- NIM30004: Special Cases: Married Women: ‘2 Year Test’
- NIM30005: Special Cases: Married Women: Automatic cancelling of election following failure of ‘2 Year Test’
- NIM30006: Special Cases: Married Women: Woman alleges she is/was employed by, or in partnership with, her husband
- NIM30007: Special Cases: Married Women: Certificates of election
- NIM30008: Special Cases: Married Women: Conditions that apply to certificates of election/reduced liability
- NIM30009: Special Cases: Married Women: Employer's liability if certificate of election/reduced liability
- NIM30010: Special Cases: Married Women: Cancelling an election: General
- NIM30011: Special Cases: Married Women: Cancelling an election: Date from which full liability starts
- NIM30012: Special Cases: Married Women: Continuing to pay reduced rate after cancelling an election
- NIM30013: Special Cases: Married Women: Payment of voluntary contributions after cancelling an election
- NIM30014: Special Cases: Married Women: Cancelling election when full rate contracted-out NICs paid erroneously
- NIM30015: Special Cases: Married Women: Cancelling election when full rate not contracted-out NICs paid erroneously
- NIM30016: Special Cases: Married Women: Crown Servants: Certificates of election
- NIM30017: Special Cases: Married Women: Liability after marriage has ended
- NIM30018: Special Cases: Married Women: Details of elections held on record sheet (Forms RF1)
- NIM30019: Special Cases: Married Women: Background: Position up to 5 April 1975: The law
- NIM30020: Special Cases: Married Women: Background: Position up to 5 April 1975: Time for making an election
- NIM30021: Special Cases: Married Women: Background: Position up to 5 April 1975: Administrative procedures
- NIM30022: Special Cases: Married Women: Background: Position up to 5 April 1975: Possible reasons for making an election not to pay
- NIM30023: Special Cases: Married Women: Background: Position up to 5 April 1975: Cancellation/change of election
- NIM30024: Special Cases: Married Women: Background: Position up to 5 April 1975: Renewing an election
- NIM30025: Special Cases: Married Women: Background: Position up to 5 April 1975: Maintenance of elections
- NIM30026: Special Cases: Married Women: Background: Position from 5 April 1975: The law
- NIM30027: Special Cases: Married Women: Background: Position from 5 April 1975: Administrative procedures
- NIM30028: Special Cases: Married Women: Background: Position from 5 April 1975: Phasing out of elections
- Close sectionNIM31000: Special Cases: Widows: contents
- NIM31001: Special Cases: Widows: Liability of women widowed before 6 April 1978
- NIM31002: Special Cases: Widows: Liability of women widowed before 6 April 1978: General
- NIM31003: Special Cases: Widows: Liability of women widowed on or after 6 April 1978: Initial period of reduced liability
- NIM31004: Special Cases: Widows: Liability of women widowed on or after 6 April 1978: Changing to full liability during initial period
- NIM31005: Special Cases: Widows: Liability of women widowed on or after 6 April 1978: Liability after initial period of reduced liability
- NIM31006: Special Cases: Widows: Ending of reduced liability: General
- NIM31007: Special Cases: Widows: Ending of reduced liability: Qualifying widow
- NIM31008: Special Cases: Widows: Ending of reduced liability: ‘2 year test’
- NIM31009: Special Cases: Widows: Ending of reduced liability: Reaching state pension age
- NIM31010: Special Cases: Widows: Ending of reduced liability: Employed widows
- NIM31011: Special Cases: Widows: Widow remarries during initial period
- NIM31012: Special Cases: Widows: Widow remarries after initial period
- NIM31013: Special Cases: Widows: Widow living with a man as his wife during initial period
- NIM31014: Special Cases: Widows: Widow living with a man as his wife after initial period
- NIM31015: Special Cases: Widows: Widow living with a man as his wife after initial period: ‘Living together’ ends or widow remarries following period of ‘living together’
- NIM31016: Special Cases: Widows: Details of elections held on record sheet (Forms RF1)
- NIM31017: Special Cases: Widows: Cancelling elections
- NIM31018: Special Cases: Widows: Widows who receive Industrial Death Benefit (IDB)
- NIM31019: Special Cases: Widows: Widows who receive war widows pension
- Close sectionNIM32000: Special Cases: Class 1 - HM Forces: contents
- NIM32002: Special Cases: Class 1 - HM Forces: European Economic Area (EEA) Article 13.2(e)
- NIM32003: Special Cases: Class 1 - HM Forces: Establishments and Organisations
- NIM32004: Special Cases: Class 1 - HM Forces: Exclusions
- NIM32005: Special Cases: Class 1 - HM Forces: Conditions as to residence or presence in GB
- NIM32006: Special Cases: Class 1 - HM Forces: Earnings exclusions
- NIM32007: Special Cases: Class 1 - HM Forces: Earnings periods
- Close sectionNIM33000: Special Cases: People going to or coming from abroad: contents
- NIM33001: Special Cases: going to or coming from abroad - introduction: contents
- NIM33020: Special cases: international going to or coming from abroad:EEA Regulation 883/04 (After 1 May 2010): contents
- NIM33300: Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): contents
- NIM33400: Special Cases: international - people going to or coming from abroad - RA: contents
- NIM33500: Special Cases: international - people going to or coming from abroad: row:contents
- NIM33600: Special Cases: Persons going to and coming from abroad: Paying voluntary NICs: contents
- Close sectionNIM33700: Secondary contributor: special rules
- NIM33710: Secondary contributor: special rules: Special rules - Introduction
- NIM33720: Secondary contributor: special rules: Person works for someone in the UK: Before 6 April 2014
- NIM33730: Secondary contributor: special rules: Person works for someone in the UK: On or after 6 April 2014
- NIM33740: Secondary contributor: special rules: The agency worker: Before 6 April 2014
- NIM33750: Secondary contributor: special rules: The agency worker: On or after 6 April 2014
- NIM33760: Secondary contributor: special rules: Worker employed on the UK Continental Shelf - Introduction
- NIM33770: Secondary contributor: special rules: Worker employed on the UK Continental Shelf
- NIM33780: Secondary contributor: special rules: Worker employed on the UK Continental Shelf - Provisions for certificates
- NIM33790: Secondary contributor: special rules: Worker employed on the UK Continental Shelf - Certificate conditions
- NIM33800: Secondary contributor: special rules: Worker employed on the UK Continental Shelf - Certificate application
- NIM33810: Secondary contributor: special rules: Worker employed on the UK Continental Shelf - Certificate issue
- NIM33820: Secondary contributor: special rules: Worker employed on the UK Continental Shelf - Certificate cancellation
- NIM33830: Secondary contributor: special rules: Worker employed on the UK Continental Shelf - Certificate holder's obligations and responsibilities
- NIM33840: Secondary contributor: special rules: Worker employed on the UK Continental Shelf - UKCS oil field licensee certificate
- NIM33850: Secondary contributor: special rules: Worker employed on the UK Continental Shelf - Associated company
- NIM33860: Secondary contributor: special rules: Worker employed on the UK Continental Shelf - Offshore installation
- NIM33870: Secondary contributor: special rules: Worker employed on the UK Continental Shelf - Example
- Close sectionNIM34000: Special Cases: Volunteer Development Workers: contents
- NIM34001: Special Cases: Volunteer Development Workers: Background
- NIM34005: Special Cases: Volunteer Development Workers: What is a volunteer development worker?
- NIM34010: Special Cases: Volunteer Development Workers: Meaning of “ordinarily resident”
- NIM34015: Special Cases: Volunteer Development Workers: Approved organisations
- NIM34020: Special Cases: Volunteer Development Workers: Recognised developing countries
- NIM34025: Special Cases: Volunteer Development Workers: Certain volunteer development workers to be self-employed
- NIM34030: Special Cases: Volunteer Development Workers: Entitlement to pay the special rate of Class 2 NIC
- NIM34035: Special Cases: Volunteer Development Workers: Specific provisions relating to the payment of the special rate of Class 2 NIC: Residence and presence abroad: Non-application of the general NICs rules
- NIM34040: Special Cases: Volunteer Development Workers: Specific provisions relating to the payment of the special rate of Class 2 NIC: Rate of NIC and benefit/pension entitlement
- NIM34045: Special Cases: Volunteer Development Workers: Specific provisions relating to the payment of the special rate of Class 2 NIC: Annual maximum amount of NICs: Modification of the general NICs rules
- NIM34050: Special Cases: Volunteer Development Workers: Specific provisions relating to the payment of the special rate of Class 2 NIC: Method of payment and time for payment: Non-application of the general NICs rules
- NIM34055: Special Cases: Volunteer Development Workers: Specific provisions relating to the payment of the special rate of Class 2 NIC: Late paid NICs and higher rate provisions
- NIM34060: Special Cases: Volunteer Development Workers: Specific provisions relating to the payment of the special rate of Class 2 NIC: Late paid NICs and higher rate provisions: Example
- Close sectionNIM35000: Special Cases: Share Fishermen: contents
- NIM35001: Special Cases: Share fishermen: Definition
- NIM35002: Special Cases: Share fishermen: Historical background
- NIM35003: Special Cases: Share fishermen: Class 2 Liability: General
- NIM35004: Special Cases: Share fishermen: Class 2 Liability: Other self-employment during the tax year
- NIM35005: Special Cases: Share fishermen: Class 2 liability: working ashore
- NIM35006: Special Cases: Share fishermen: Class 4 Liability
- NIM35007: Special Cases: Share fishermen: Residency abroad
- Close sectionNIM36000: Special Cases: People over state pension age: Contents
- Close sectionNIM27000: Special Cases: Class 1 - Aircrew: contents
- Close sectionNIM37000CO: Refunds of NICs: contents
- Close sectionNIM37000: Refunds: Class 1 NICs
- NIM37001: General
- NIM37002: Minimum refund level
- NIM37003: Time limits for applications
- NIM37004: Reasonable excuse
- NIM37010: Annual maximum
- NIM37011: Primary NICs paid by employer but not deducted from employee
- NIM37012: When NICs may be correctly paid above the annual maximum
- NIM37013: NICs paid in error: Error occurred within current tax year
- NIM37014: NICs paid in error: Error occurred within recently ended tax year
- NIM37015: NICs paid in error: Employers who pay tax centrally
- NIM37016: Retrospective change of employment status from employed earner (Class 1) to self-employed (Class 2)
- NIM37017: Retrospective change of employment status - application of Section 61A SSCBA 1992
- NIM37018: Retrospective change of employment status - application of Regulation 59 SSCR 2001
- NIM37019: Retrospective change of employment status from self-employed (Class 2) to employer earner (Class 1)
- NIM37050: NICs paid in error: Employer paid at the non-contracted-out rate instead of at the contracted-out rate - Contents
- NIM37100: Refund of NICs paid on contractual maternity pay
- NIM37101: Excess: Over 53 weeks posting in one employment: Nil posting in other employments(s)
- NIM37500: Refunds: Class 1A
- NIM38000: Refunds: Class 1B
- Close sectionNIM38500: Refunds: Class 2, 3 & 4 NICs
- NIM38501: Refunds: Class 2, 3 & 4 NICs: General
- NIM38502: Refunds: Class 2, 3 & 4 NICs: Minimum refund levels
- NIM38503: Refunds: Class 2, 3 & 4 NICs: Small refunds level
- NIM38504: Class 2, 3 and 4 NICs: time limits for applications
- NIM38505: Refunds: Class 2, 3 & 4 NICs: Annual maximum contribution limits up to 5 April 2003
- NIM38506: Refunds: Class 2, 3 & 4 NICs: Annual maximum contribution limits from 6 April 2003
- Close sectionNIM37000: Refunds: Class 1 NICs
- Close sectionNIM39000: National Insurance Numbers: contents
- Close sectionNIM39100: National Insurance Numbers (NINos): Format and Security: contents
- NIM39105: National Insurance Numbers (NINos): Format and Security: What is a NINO?
- NIM39110: National Insurance Numbers (NINOs): Format and Security: What a NINO looks like
- NIM39115: National Insurance Numbers (NINOs): Format and Security: NINO prefixes
- NIM39120: National Insurance Numbers (NINOs): Format and Security: Use of NINO by outside bodies
- NIM39125: National Insurance Numbers (NINOs): Format and Security: Who needs a NINO?
- NIM39130: National Insurance Numbers (NINOs): Format and Security: Not entitled to a NINO?
- NIM39135: National Insurance Numbers (NINOs): Format and Security: Why security of the NINO is important
- NIM39140: National Insurance Numbers (NINOs): Format and Security: What to do if you suspect or discover fraud
- Close sectionNIM39200: National Insurance Numbers (NINOs): Confirming a NINO
- NIM39205: National Insurance Numbers (NINOs): Confirming a NINO: Confirmation by individual - Form CA5403
- NIM39210: National Insurance Numbers (NINOs): Confirming a NINO: Confirmation by employer - Form CA6855
- NIM39215: National Insurance Numbers (NINOs): Confirming a NINO: Employee does not have a NINO
- NIM39220: National Insurance Numbers (NINOs): Confirming a NINO: Notification of a NINO
- Close sectionNIM39300: National Insurance Numbers (NINOs): Registration of a new NINO
- NIM39305: National Insurance Numbers (NINOs): Registration of a new NINO: Juvenile Registration: the automatic process
- NIM39310: National Insurance Numbers (NINOs): Registration of a new NINO: Juvenile Registration: children who are being looked after by Social Services
- NIM39320: National Insurance Numbers (NINOs): Registration of a new NINO: Juvenile Registration: exclusions from the automatic process
- NIM39325: National Insurance Numbers (NINOs): Registration of a new NINO: Adult Registration: applying for a NINO through DWP's Jobcentre Plus
- NIM39330: National Insurance Numbers (NINOs): Registration of a new NINO: Legislation
- Close sectionNIM39600: National Insurance Numbers (NINOs): Special Cases
- Close sectionNIM39700: National Insurance Numbers (NINOs): Roles and Responsibilities
- NIM39705: National Insurance Numbers (NINOs): Roles and Responsibilities: Ownership of the NINO
- NIM39720: National Insurance Numbers (NINOs): Roles and Responsibilities: HMRC NIC & EO NI Registration and NI Registrations Helpline
- NIM39730: National Insurance Numbers (NINOs): Roles and Responsibilities: PTCP&P
- NIM39735: National Insurance Numbers (NINOs): Roles and Responsibilities: DWP Jobcentre Plus
- NIM39750: National Insurance Numbers (NINOs): Roles and Responsibilities: DWP CIS Live Support and Advice line
- NIM39760: National Insurance Numbers (NINOs): Roles and Responsibilities: DWP National Identity Fraud Unit (NIFU)
- Close sectionNIM39100: National Insurance Numbers (NINos): Format and Security: contents
- Close sectionNIM41000: Non-benefit credits: Overview: contents
- NIM41010: Non-benefit credits: Overview: What are National Insurance credits
- NIM41015: Non-benefit credits: Overview: Legislation
- NIM41020: Non-benefit credits: Overview: HMRC responsibility
- NIM41025: Non-benefit credits: Overview: Decisions and Appeals
- Close sectionNIM41100: Non-benefit credits: pre-1975 credits
- Close sectionNIM41200: Non-benefit credits: post-1975 Credited Earnings (Credits)
- NIM41205: Non-benefit credits: post-1975 credited earnings (credits): overview
- NIM41206: Non-benefit credits: post-1975 credited earnings (credits): overview: The State Pension (Amendment) (No. 2) Regulations 2016
- NIM41210: Non-benefit credits: post-1975 credited earnings (credits): Class 3 starting credits
- NIM41215: Non-benefit credits: post-1975 credited earnings: Special credits
- NIM41220: Non-benefit credits: post-1975 credited earnings: Approved Training
- NIM41225: Non-benefit credits: post-1975 credited earnings: statutory payments
- NIM41230: Non-benefit credits: post-1975 credited earnings: Jury Service
- NIM41235: Non-benefit credits: post-1975 credited earnings: Disabled Persons Working Tax Credits
- NIM41236: Non-benefit credits: post-1975 credited earnings: Working Families Tax Credit and Working Tax Credit
- NIM41240: Non-benefit credits: post-1975 credited earnings: Stayed Credits (miscarriage of justice cases)
- NIM41245: Non-benefit credits: post-1975 credited earnings: Autocredits
- NIM41250: Non-benefit credits: post-1975 credited earnings: Credits for Parents and Carers contents:
- NIM41251: Non-benefit credits: post-1975 Credited Earnings: Credits for Parents and Carers: Changes to the UK Pension system from 6 April 2010
- NIM41252: Non-benefit credits: post-1975 Credited Earnings: Credits for Parents and Carers: Overview
- NIM41253: Non-benefit credits: post-1975 Credited Earnings: Credits for Parents and Carers: Definition of Relevant Carer
- NIM41256: Non-benefit credits: post-1975 Credited Earnings: Credits for Parents and Carers: Person awarded Child Benefit
- NIM41257: Non-benefit credits: post-1975 Credited Earnings: Credits for Parents and Carers: Partner of person awarded Child Benefit
- NIM41258: Non-benefit credits: post-1975 Credited Earnings: Credits for Parents and Carers: Other persons providing care for a child under the age of 12
- NIM41259: Non-benefit credits: post-1975 Credited Earnings: Credits for Parents and Carers: Persons providing care for a child under the age of 12: Persons who may qualify as carers
- NIM41261: Non-benefit credits: post-1975 Credited Earnings: Credits for Parents and Carers: Foster Parents
- NIM41262: Non-benefit credits: post-1975 Credited Earnings: Credits for Parents and Carers: Persons engaged in Caring
- NIM41265: Non-benefit credits: post-1975 credited earnings: Credits for certain spouses and civil partners of members of HM Forces
- NIM41270: Non-benefit credits: post-1975 credited earnings: Credits for spouses and civil partners of HM Forces
- Close sectionNIM41300: Home Responsibilities Protection: contents
- Close sectionNIM41305: What was HRP and who qualified for it: contents
- NIM41310: What HRP did
- NIM41315: Legislation for Great Britain
- NIM41316: Legislation for Northern Ireland
- NIM41320: Responsibility for policy and administration
- NIM41325: Overview of conditions for entitlement
- NIM41330: HRP and entitlement to Child Benefit
- NIM41331: HRP and entitlement to Child Benefit: transfer of HRP for those who reach State Pension age on 6 April 2008 or later
- NIM41335: As a foster parent or foster carer
- NIM41340: As a full-time carer
- NIM41345: As a carer on Income Support
- NIM41350: Claiming HRP
- Close sectionNIM41400: Home Responsibilities Protection: Recording and Using HRP: contents
- Close sectionNIM41305: What was HRP and who qualified for it: contents
- Close sectionNIM42000: NICs Avoidance: contents
- NIM50000: NICs Avoidance: Anti-avoidance measures
- NIM50050: NICs Avoidance: Treating payments as earnings: contents
- Close sectionNIM50250: NICs Avoidance: Retrospective legislation: contents
- NIM51000: NICs Avoidance: Part 7 of the Income Tax (Earnings and Pensions) Act 2003 - employment-related securities
- Close sectionNIM52000: Employment income provided through third parties: contents
- NIM52150: NICs Avoidance: Employment income provided through third parties: Class 1 NICs liability arises
- NIM52300: NICs Avoidance: Employment income provided through third parties: Date of payment of earnings
- NIM52350: NICs Avoidance: Employment income provided through third parties: Earnings paid to or for the benefit of an earner
- NIM52400: NICs Avoidance: Employment income provided through third parties: Exclusions from employment income
- NIM52450: NICs Avoidance: Employment income provided through third parties: Conditional exclusions from employment income
- NIM52500: NICs Avoidance: Employment income provided through third parties: Preventing double taxation
- NIM52550: NICs Avoidance: Employment income provided through third parties: Remittance basis applies for income tax
- NIM52600: NICs Avoidance: Employment income provided through third parties: After employee dies
- NIM52650: NICs Avoidance: Employment income provided through third parties: Prevention of NICs on same amounts twice
- NIM52700: NICs Avoidance: Employment income provided through third parties: Effect of income tax relief on NICs position - general
- NIM52750: NICs Avoidance: Employment income provided through third parties: Effect of income tax relief on NICs position - section 222 ITEPA 2003
- NIM52800: NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes - general
- NIM52850: NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes - amount treated as earnings for NICs purposes
- NIM52900: NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes - payments disregarded from earnings
- NIM52950: NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes - relevant step related to disregarded earnings
- NIM53000: NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes - example 1 payments disregarded from earnings
- NIM53050: NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes - example 2 relevant step counts as employment income
- NIM53100: NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes - employer contributions not earmarked
- NIM53150: NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes - trustees' earmark employer's contributions
- NIM53500: NICs Avoidance: Employment income provided through third parties: Securities - general
- NIM53550: NICs Avoidance: Employment income provided through third parties: Securities - amount excluded under Part 7A ITEPA but treated as earnings for NICs
- NIM53555: 2019 loan charge
- Close sectionNIM54000: NICs Avoidance - anti-avoidance measures: General Anti-Abuse Rule (GAAR)
- Close sectionNIM58000: NICs Avoidance: Disclosure of Tax Avoidance Schemes
- NIM58001: General
- NIM58050: NICs Avoidance: Disclosure of Tax Avoidance Schemes: NICs legislation - general
- NIM58100: NICs Avoidance: Disclosure of Tax Avoidance Schemes: NICs legislation - section 132A Social Security Administration Act 1992
- NIM58150: NICs Avoidance: Disclosure of Tax Avoidance Schemes: NICs legislation - from 1 May 2007
- NIM58200: NICs Avoidance: Disclosure of Tax Avoidance Schemes: NICs legislation - from 1 September 2012
- NIM58250: NICs Avoidance: Disclosure of Tax Avoidance Schemes: NICs legislation - from 4 November 2013
- Close sectionNIM59000: NICs Avoidance: Sham
- Close sectionNIM60000: NICs Avoidance: Investigating avoidance
- NIM61000: NICs Avoidance: Litigation and Settlement Strategy
- NIM61500: NICs Avoidance: Resources
- NIM62000: NICs Avoidance: Personal Tax Customer Product and Process roles and responsibilities
- Close sectionNIM70000: Class 2 National Insurance contributions from 6 April 2015: General information: contents
- NIM70001: Introduction
- NIM70050: Residency conditions
- NIM70100: Definition of a self-employed earner
- NIM70150: Contribution period
- NIM70200: Contribution week
- NIM70250: Self-employed earners not required to complete the Self-Employed pages of the Self Assessment form
- NIM70300: Relevant profits below the Small Profits Threshold (SPT)
- NIM70350: Budget Payment Plan
- NIM70400: Breaks in self-employment
- NIM70450: Allocation of monies
- NIM70500: Change of circumstances
- NIM70550: General exceptions
- NIM70600: Administrative concession
- NIM70650: Class 4 liability - section 15 of the Social Security Contributions and Benefits Act 1992 (SSCBA)
- NIM70700: Deferment
- NIM70750: Higher rate provisions
- NIM70800: Enforcement
- NIM70850: Appeals
- NIM70900: Voluntary contributions
- Close sectionNIM71000: Class 2 National Insurance contributions from 6 April 2015: international: contents
- Close sectionNIM72000: Class 2 National Insurance contributions from 6 April 2015: payments: contents
- NIM72050: Voluntary contributions - annual lump sum
- NIM72100: Transitional provisions
- NIM72150: Higher rate provisions
- NIM72200: When higher rate provisions do not apply
- NIM72250: Ignorance or error and due care and diligence
- NIM72260: Contributory benefits
- NIM72270: Extended time limits to pay voluntarily
- NIM72300: Direct Debit
- NIM72350: Direct Debit requested monthly
- NIM72400: Direct Debit - payment dates - effect on State Pension
- NIM72450: Direct Debit requested twice a year
- NIM72500: Direct Debit requested twice a year - effect on State Pension
- NIM72550: Payments via Self Assessment tax return: effect on State Pension
- NIM73000: Small Earnings Exceptions
- Close sectionNIM74000: Class 2 National Insurance contributions from 6 April 2015: special cases: contents
- NIM74001: Background
- NIM74050: Divers and diving supervisors
- NIM74100: Examiners and moderators
- NIM74150: Foster parents
- NIM74200: Ministers of Religion
- NIM74250: Property and investment businesses
- NIM74300: Share fishermen
- NIM74350: Voluntary development workers
- NIM74400: Married women with a valid reduced rate election
- Close sectionNIM75000: Class 2 National Insurance contributions from 6 April 2015: Maternity Allowance: contents
- NIMAPP1-0: Appendix 1: Draft letters
- NIMABBR: Abbreviations
- NIMUPDATE001: update index