NIM13170 - Class 1A National Insurance contributions: Liability for Class 1A NICs: Identifying whether a benefit has been provided: Contents

1. NIM13171

   Class 1A NICs: Liability for Class 1A NICs: Identifying whether a benefit has been provided: Definition of a benefit in kind for NIC purposes
2. NIM13180

   Class 1A NICs: liability for Class 1A NICs: identifying whether a benefit has been provided: establishing the contractual arrangements
3. NIM13190

   Class 1A NICs: Liability for Class 1A NICs: Identifying whether a benefit has been provided: Establishing the contractual arrangements - Cases of doubt