NIM13020 - Class 1A National Insurance contributions: Liability for Class 1A NICs: Conditions to be satisfied for liability to arise: Contents

1. NIM13021

   Class 1A National Insurance contributions: Liability for Class 1A NICs: Conditions to be satisfied for liability to arise: General
2. NIM13040

   Class 1A National Insurance contributions: Liability for Class 1A NICs: Conditions to be satisfied for liability to arise: Residence or presence in the United Kingdom for NIC purposes
3. NIM13050

   Class 1A National Insurance contributions: Liability for Class 1A NICs: Conditions to be satisfied for liability to arise: Employed earner's employment
4. NIM13060

   Class 1A National Insurance contributions: Liability for Class 1A NICs: Conditions to be satisfied for liability to arise: Benefit provided from, or by reason of, employment
5. NIM13070

   Class 1A National Insurance contributions: Liability for Class 1A NICs: Conditions to be satisfied for liability to arise: Earner chargeable to income tax under ITEPA 2003 on amount of general earnings
6. NIM13080

   Class 1A National Insurance contributions: Liability for Class 1A NICs: Conditions to be satisfied for liability to arise: Employment is within the benefits code
7. NIM13090

   Class 1A National Insurance contributions: Liability for Class 1A NICs: Conditions to be satisfied for liability to arise: Class 1 or Class 1B NICs liability