Updates: National Insurance Manual

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19 November 2024 published amendments

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NICs avoidance: Disclosure of Tax Avoidance Schemes: contents

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18 November 2024 published amendments

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Class 1 NICs : expenses and allowances: travelling expenses: non-domiciled employees working in the UK

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24 October 2024 published amendments

NICs avoidance: Disclosure of Tax Avoidance Schemes: contents

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23 October 2024 published amendments

NICs avoidance: Disclosure of Tax Avoidance Schemes: NICs legislation - general

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NICs avoidance: Disclosure of Tax Avoidance Schemes: NICs legislation - section 132A Social Security Administration Act 1992

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NICs avoidance: Disclosure of Tax Avoidance Schemes: NICs legislation - from 1 May 2007

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NICs avoidance: Disclosure of Tax Avoidance Schemes: contents

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NICs avoidance: sham: contents

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NICs avoidance: investigating avoidance: contents

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NICs avoidance: investigating avoidance: introduction

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22 October 2024 published amendments

NICs Avoidance - anti-avoidance measures: General Anti-Abuse Rule (GAAR): Overview

Page archived as information appears in the EIM pages.

NICs Avoidance - anti-avoidance measures: General Anti-Abuse Rule (GAAR): contents

Page archived as information appears in the EIM pages.

17 October 2024 published amendments

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - relevant step related to disregarded earnings

Page archived as information appears elsewhere such as in the EIM.

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - example 2 relevant step counts as employment income

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NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - employer contributions not earmarked

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NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - trustees’ earmark employer’s contributions

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NICs avoidance: employment income provided through third parties: securities - general

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NICs avoidance: employment income provided through third parties: securities - amount excluded under Part 7A ITEPA 2003 but treated as earnings for NICs

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NICs avoidance: employment income provided through third parties: contents

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16 October 2024 published amendments

NICs avoidance: employment income provided through third parties: Class 1 NICs liability arises

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NICs avoidance: employment income provided through third parties: date of payment of earnings

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NICs avoidance: employment income provided through third parties: exclusions from employment income

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NICs avoidance: employment income provided through third parties: conditional exclusions from employment income

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NICs avoidance: employment income provided through third parties: preventing double taxation

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NICs avoidance: employment income provided through third parties: remittance basis applies for income tax

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NICs avoidance: employment income provided through third parties: after employee dies

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NICs avoidance: employment income provided through third parties: prevention of NICs on same amounts twice

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Class 1: Calculating Class 1 NICs for Directors: Miscellaneous: Concession for non-resident Directors

Review dates updated.

NICs avoidance: employment income provided through third parties: effect of income tax relief on NICs position section 222 ITEPA

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NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - general

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NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - amount treated as earnings for NICs purposes

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NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - payments disregarded from earnings

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8 October 2024 published amendments

Class 1 NICs: reporting NICs in RTI: contents

Added page NIM11521: When to report NICs data for RTI: Salary Advance Payments

Class 1 NICs: reporting NICs in RTI: when to report NICs data for RTI: "on or before"

Added NIM08721 - Earnings Periods: Payments not paid on their usual payday: Usual payday & certain Advance Payments in different tax years
Added NIM08741 - Earnings Periods: Advance payments: Salary Advance Payments

3 October 2024 published amendments

Added section entitled 'Arrangements from 6 April 2024'
Updated hyperlinks

17 September 2024 published amendments

NICs avoidance: investigating avoidance: gathering facts - general

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NICs avoidance: investigating avoidance: gathering facts - from an employed earner’s family member

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Class 1 NICs: Earnings of employees and office holders: Community Charge paid by the employer: General

Page to be archived. Information appears elsewhere in guidance.

12 September 2024 published amendments

NIM02081 - Class 1 NICs : Earnings of employees and office holders : Community Charge paid by the employer : Categories of Community Charge

Page to be archived as now obsolete relating to the poll tax from over 30 years ago.

NIM02082 - Class 1 NICs : Earnings of employees and office holders : Community Charge paid by employer : Personal Community Charge paid by the employer

Page to be archived as relates to the Poll Tax, a charge from over 30 years ago.

7 August 2024 published amendments

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: examples: Example 1 – Employee is not a qualifying employee

Example updated.

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone employees: examples: Example 3 – Substantial change in the earner’s working arrangements

Example updated to refer to an employee working in an Investment Zone special tax site

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone employees: examples: Example 4 – Substantial change in employee’s working arrangements due to reallocation of duties

Updated to include reference to Investment Zones.

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone employees: examples: Example 5 – Substantial change in employee’s working arrangements due to additional responsibilities

Updated to refer to Investment Zones

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone employees: examples: Example 6 – Substantial change in employee’s working arrangements due to reduction in hours and redistribution of duties

Updated to refer to Investment Zone special tax site.

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone employees: examples: Example 7 – Substantial change in employee’s working arrangements

Updated to include reference to Investment Zones.

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone employees: examples: Example 8 – Substantial change in employee’s working arrangements which starts a qualifying period after the employment started

Updated to refer to Investment Zones.

8 July 2024 published amendments

NICs avoidance: CS&TD Individuals Policy Directorate roles and responsibilities

Page is no longer extant as the operational escalation routes don't exist to explain it needing to be archived.

23 May 2024 published amendments

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: examples: contents

Investment Zone information added

21 May 2024 published amendments

Class 1: Calculating Class 1 NICs for Directors: Directors' loan accounts: Other liabilities

Updated legislation references

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: qualifying employers

Updated as legislation laid for sunset date

Updated to clarify the end dates which apply for the different special tax sites.

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: qualifying conditions for employees

Updated following legislation for end dates coming into effect

30 April 2024 published amendments

Class 1B NICs: Liability: Underpayments

Updated to make clear a section 8 decision must be issued where disputes cannot be settled and that Class 1B debts are subject to limitation.

25 April 2024 published amendments

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: background

Information about Investment Zone special tax sites added

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: qualifying employers

Information about Investment Zones added.

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: qualifying conditions for employees

Information about Investment Zones and extension to sunset date added

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: 60% rule

Information about Investment Zones added.

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone employees: exemptions due to protected characteristics

Information about Investment Zones added

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone employees: evidence

Information about Investment zones added

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone employees: Freeport Upper Secondary Threshold (FUST) and Investment Zone Upper Secondary Threshold (IZUST)

Investment Zone information added.

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: category letters

Investment zone information added

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: assessment

Information about Investment Zones and 2nd example added.

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: zero-rate of secondary Class 1 NICs for employees under the age of 21, apprentices under the age of 25 and Armed Forces Veterans

Investment Zone information added.

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: aggregation

Investment Zone information added.

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: mariners

Information about Investment Zones added.

9 April 2024 published amendments

Class 1 structural overview: Zero-rate of contributions for Armed Forces Veterans: background

Explanation of extension of relief for 2024 to 2025 tax year added and wording generally updated to present tense.

further update to correct dates relief was originally available for.

Class 1 structural overview: Zero-rate of contributions for Armed Forces Veterans: application of the zero-rate

updated to reflect that relief is now available to 5 April 2025

Class 1 structural overview: Zero-rate of contributions for Armed Forces Veterans: 2021-2022 claims

updated to reflect that relief extended to 2024-2025 tax year.

4 April 2024 published amendments

Class 1 structural overview from April 2009: not contracted-out rate NICs

Updated to include change in main Class 1 primary rate to 8%, effective from 6 April 2024.

Class 1 structural overview from 6 April 2009: structural changes: married women's and widows' reduced rate NICs

Updated to include information about the lowering of the main reduced rate to1.85%, effective from April 2024.

Class 1 structural overview from 6 April 2009: assessing primary Class 1 NICs from 6 April 2009.

updated to reflect change in rate of main Class 1 primary NICs to 8%, with effect from 6 April 2024.

Class 1 structural overview - from April 2009: structural changes: the Class 1 and 2 annual maximum: the calculation method

Updated to reflect the change in rate of main Class 1 primary NICs to 8%, effective from 6 April 2024.

Class 1 structural overview from 6 April 2003: structural changes: the Class 1 and 2 annual maximum: married women's and widows' with reduced rate elections

Updated to reflect that the rate of main Class primary NICs changed to 8% with effect from 6 April 2024.

Class 1 structural overview - From April 2009: structural changes: the Class 1 and 2 maximum: examples: two Class 1 employments

Example updated to reflect the PT and rate of main Class 1 primary NICs in force for 2024 to 2025 tax year.

Class 1 Structural Overview - from April 2009: Structural changes: the Class 1 and 2 maximum: Examples: 2023-24 tax year

Minor correction to amounts shown in steps 3 to 5 and step 8.

Step 3 figures corrected

5 January 2024 published amendments

Class 1 structural overview from 6 April 2009: contents

Changes for the 2023 to 2024 tax year

Class 1 structural overview - From April 2009: structural changes: the Class 1 and 2 maximum: examples: contents

Changes for the 2023 to 2024 tax year

Class 1 structural overview from 6 April 2009: assessing primary Class 1 NICs from 6 April 2009.

Changes for the 2023 to 2024 tax year

Class 1 structural overview from 6 April 2009: structural changes: married women's and widows' reduced rate NICs

Changes for the 2023 to 2024 tax year

Class 1 structural overview from April 2009: not contracted-out rate NICs

Changes for the 2023 to 2024 tax year

Class 1 structural overview - from April 2009: structural changes: the Class 1 and 2 annual maximum: the calculation method

Changes for the 2023 to 2024 tax year

Class 1 structural overview - post April 2009: structural changes: the Class 1 and 2 annual maximum: examples: general

Changes for the 2023 to 2024 tax year

2023

5 December 2023 published amendments

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure-general

Change to include potential, or anticipated use.

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure-regular lump sum payments

Change to include or potential, or anticipated use

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure - one-off lump sum payments

Changed to include or potential, or anticipated use

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure - payments using credit cards or fuel agency cards

Change to include or potential, or anticipated use

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6.4.02: Relevant motoring expenditure - pecuniary liabilities

changed to include or potential, or anticipated use

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure exclusions - examples

Changed to include or potential, or anticipated use. Also formatting change.

Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: The qualifying amount - Identifying the business miles travelled

Correction to formatting and order

Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Use of the Inland Revenue Approved Mileage Rate

updated dates and rates

Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Motoring expenses less than the qualifying amount

Updated rates and dates

Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Calculating Class 1 NICs - example - mileage allowance paid for all business miles travelled

Updated rates and dates and for RTI

Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Determining whether payments are for an employee's use of a qualifying vehicle: Background

Changed to include potential, or anticipated use.

Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Calculating Class 1 NICs - example - monthly lump sum and a mileage allowance paid through the payroll

Updated rates and dates ands included RTI

Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Calculating Class 1 NICs - example - mileage allowance not paid for all business miles travelled

Updates to rates

Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Determining whether payments are for an employee's use of a qualifying vehicle: Establishing the facts

Changed to allow for potential, or anticipated use. Also corrected formatting errors.

Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Determining whether payments are for an employee's use , or potential, or anticipated use of a qualifying vehicle: Forming a view

Changes to potential use, or anticipated

Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Determining whether payments are for an employee's use, or potential, or anticipated use, of a qualifying vehicle: Example

corrected order and layout

correction to format

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6.4.02: Non motorised cycles

amended title

Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Passenger payments

Amended title

29 September 2023 published amendments

Overview and purpose: the purpose of NICs liability work - obtaining further help

Contacting IPD advisers link updated

14 September 2023 published amendments

update to create section for guidance on Electric Vehicles.

12 September 2023 published amendments

Class 1 NICs: Earnings of employees and office holders: The Smart Pensions Scheme

Amendment to provide content relating to Electric Vehicles

5 September 2023 published amendments

NICs avoidance: contents

NIM50000, NIM50050, NIM50250, NIM51000 removed from the content page as now archived

2 August 2023 published amendments

Changes to the title and the content referring to the legislative link. This should read paragraph '2' and not '3' as indicated.

14 July 2023 published amendments

Class 1A NICs on termination awards (effective from 6 April 2020): contents

New example provided. Review dates updated

Review dates updated

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: benefit-in-kind received with termination award

New example added to cover health check-ups and the reporting process. Review dates amended.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: example 1 – cash only and below £30,000 exemption

Review dates amended. Additional references to PENP added to distinguish the treatment of these from other classes of termination payments comprising of compensation.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: example 2 – cash only and exceeds £30,000 threshold

Review dates amended. References to PENP added for clarification. H&SC Levy rates removed as no longer operable.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: example 3 – cash and gifted benefit-in-kind

Review dates amended. References to PENP added to distinguish these from other classes of compensation payments. HS&C Levy rates removed - no longer extant.

Class 1A NICs: Liability for Class 1A NICs: Class 1A NICs on termination awards: example 4 – cash and benefit-in-kind used for an agreed period of time

Review dates amended. Additional references to PENP added for clarity against other compensation forms. HS&C levy amounts removed as no longer extant.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: example 5 – demonstrating the hierarchy of payments

Review dates updated. Changes made to clarify where the Class 1A liability is to be reported for the BIK using the P11D(B) process.

22 June 2023 published amendments

Class 1A NICs on termination awards (effective from 6 April 2020): contents

Title re-worded to capture all other related pages that are effective from 6 April 2020.

Class 1A National Insurance contributions: Liability for Class 1A NICs: Benefits provided on termination of employment (for tax years up to 5 April 2020)

title revamped to demonstrate payments for tax periods up to 05 April 2020. Review dates amended.

21 June 2023 published amendments

Class 1A National Insurance contributions: Liability for Class 1A NICs: Benefits provided on termination of employment (for tax years up to 5 April 2020)

Cut-off date added to draw a distinction with the tax years from 6 April 2020.

25 April 2023 published amendments

Class 1A National Insurance contributions: Liability for Class 1A NICs: Benefits provided on termination of employment (for tax years up to 5 April 2020)

Opening paragraph details that these instructions only apply for periods to 05 April 2020 and that new guidance superseding this is covered elsewhere.

22 March 2023 published amendments

Class 3 National Insurance contributions: Contents

Added new page Class 3 NICs: Time limits for paying Class 3 NICS: extended time limits to pay

22 February 2023 published amendments

Secondary contributor: special rules: worker employed on the UK Continental Shelf - example

Page archived - see NIM33770, NIM33780 and NIM33800.

Special cases: property and investment income for Class 2 National Insurance contributions

Page reviewed and updated to provided clarity around the three tiers which determine the Class 2 NICs position.

Class 2 National Insurance contributions: special cases: property and investment income

Page reviewed and updated to provide clarity on the position from 6 April 2015 when Class 2 was reformed.

16 February 2023 published amendments

NICs anti-avoidance measures

Page archived. Reason for archiving: content is no longer relevant as anti-avoidance procedures and legislation supersede it and are located within our specific Counter Avoidance Guidance that covers all subjects.

NICs avoidance: treating payments as earnings: contents

NICs avoidance: retrospective legislation: contents

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - general

Archived page now reinstated.

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - amount treated as earnings for NICs purposes

Previous archived hyperlink restored.

NICs Avoidance: Employment income provided through third parties: Class 1 NICs liability arises

Page archived – content is all covered in the restored page NIM52150.

14 February 2023 published amendments

NICs avoidance: employment income provided through third parties: effect of income tax relief on NICs position - general

Hyperlink restored.

NICs avoidance: employment income provided through third parties: effect of income tax relief on NICs position section 222 ITEPA

Hyperlink to Class 1 liability restored.

13 February 2023 published amendments

NICs avoidance: employment income provided through third parties: preventing double taxation

Hyperlink restored to NIM52150.

NICs avoidance: employment income provided through third parties: remittance basis applies for income tax

Correct hyperlink restored.

NICs avoidance: employment income provided through third parties: after employee dies

Former hyperlink restored.

NICs avoidance: employment income provided through third parties: prevention of NICs on same amounts twice

Former hyperlink restored.

10 February 2023 published amendments

NICs avoidance: employment income provided through third parties: exclusions from employment income

Review dates updated to account for reinstatement of archived pages.

NICs avoidance: employment income provided through third parties: conditional exclusions from employment income

Review dates updated. Archived version reinstated.

NICs avoidance: employment income provided through third parties: preventing double taxation

Link to recreated page reinstalled. Review dates updated.

NICs avoidance: employment income provided through third parties: remittance basis applies for income tax

Hyperlink to restored page inserted. Review dates updated.

9 February 2023 published amendments

NICs avoidance: employment income provided through third parties: Class 1 NICs liability arises

Updated links

Original page reinstated as other pages covering avoidance in EIM do not specify the distinct NICs treatment between amounts charged via S62 and those under 7A as amounts from employment.

NICs avoidance: employment income provided through third parties: 2019 loan charge

Link changed to relevant legislative provision.

NICs avoidance: employment income provided through third parties: date of payment of earnings

Page reinstated. Follows as next page instead of via contents index.

NICs avoidance: employment income provided through third parties: earnings paid to or for the benefit of an earner

Page reinstated and review dates corrected as a consequence.

8 February 2023 published amendments

Class 1A National Insurance contributions: Exceptions from Class 1A NICs liability: Benefits covered by Extra Statutory Concessions: Extra Statutory Concession A97 (Jobmatch Programme)

page archived

7 February 2023 published amendments

Class 1A National Insurance contributions: Special Class 1A NICs cases: Cars provided for private use: More than one car provided: Special rules for tax years up to 2001/2002

Page archived

31 January 2023 published amendments

Class 1A National Insurance contributions: Special Class 1A cases: Cars provided for private use: Shared use by family or household member

Page archived - see NIM16030.

17 January 2023 published amendments

Class 1A National Insurance contributions: Special Class 1A NICs cases: Cars provided for private use: Cars provided to disabled drivers: Cars provided for private use other than home to work travel

page archived

12 January 2023 published amendments

Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: earnings factor is between 25 times and 52 times the lower earnings limit

archiving text added for GOV.UK

Page archived

11 January 2023 published amendments

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’

Page archived. See NIM29032.

10 January 2023 published amendments

Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - host employer regulations

Page archived.

See NIM29030.

2022

21 December 2022 published amendments

Class 1: Deeming: Who can deem NICs

Page archived.

Class 1: treating as paid: who can treat NICs as paid

Page archived.

16 December 2022 published amendments

Secondary contributor: special rules: contents

Note regarding Brexit removed

Secondary contributor: special rules: introduction

Note regarding Brexit removed

Secondary contributor: special rules: person works for someone in the UK: before 6 April 2014

Note regarding Brexit removed

Secondary contributor: special rules: person works for someone in the UK: on or after 6 April 2014

Note regarding Brexit removed

Secondary contributor: special rules: the agency worker: Before 6 April 2014

Note regarding Brexit removed

Secondary contributor: special rules: the agency worker: on or after 6 April 2014

Note regarding Brexit removed

Secondary contributor: special rules: worker employed on the UK Continental Shelf - introduction

Note regarding Brexit removed

Secondary contributor: special rules: worker employed on the UK Continental Shelf

Note regarding Brexit removed

Secondary contributor: special rules: worker employed on the UK Continental Shelf - Provisions for certificates

Note regarding Brexit removed

Secondary contributor: special rules: worker employed on the UK Continental Shelf - certificate conditions

Note regarding Brexit removed

Secondary contributor: special rules: worker employed on the UK Continental Shelf - certificate application

Note regarding Brexit removed

Secondary contributor: special rules: worker employed on the UK Continental Shelf - certificate issue

Note regarding Brexit removed

Secondary contributor: special rules: worker employed on the UK Continental Shelf - certificate cancellation

Note regarding Brexit removed

Secondary contributor: special rules: worker employed on the UK Continental Shelf - certificate holder’s obligations and responsibilities

Note regarding Brexit removed

Secondary contributor: special rules: Worker employed on the UK Continental Shelf - UKCS oil field licensee certificate

Note regarding Brexit removed

Secondary contributor: Special rules: Worker employed on the UK Continental Shelf - associated company

Note regarding Brexit removed

Secondary contributor: special rules: worker employed on the UK Continental Shelf - offshore installation

Note regarding Brexit removed

Secondary contributor: special rules: worker employed on the UK Continental Shelf - example

Note regarding Brexit removed

Special cases: Volunteer Development Workers: Contents

Note regarding Brexit removed

Special cases: Volunteer Development Workers: Background

Note regarding Brexit removed

Special cases: Volunteer Development Workers: What is a volunteer development worker?

Note regarding Brexit removed

Special cases: Volunteer Development Workers: Meaning of "ordinarily resident"

Note regarding Brexit removed

Special cases: Volunteer Development Workers: Certain volunteer development workers to be self-employed

Note regarding Brexit removed

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

Note regarding Brexit removed

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

Note regarding Brexit removed

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

Note regarding Brexit removed

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

Note regarding Brexit removed

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

Note regarding Brexit removed

Special Cases: Share Fishermen: Contents

Note regarding Brexit removed

Special Cases: Share fishermen: Definition

Note regarding Brexit removed

Special Cases: Share fishermen: Historical background

Note regarding Brexit removed

Special Cases: Share fishermen: Class 2 liability: General

Note regarding Brexit removed

Special Cases: Share fishermen: Class 2 liability: Other self-employment during the tax year

Note regarding Brexit removed

Special cases: share fishermen: Class 2 liability: working ashore

Note regarding Brexit removed

Special Cases: Share fishermen: Class 4 liability

Note regarding Brexit removed

Special Cases: People over state pension age: Contents

Note regarding Brexit removed

Special cases: people over State Pension age

Note regarding Brexit removed

Special Cases: Share Fishermen: Residency abroad

Note amended

14 December 2022 published amendments

special cases: international - people going to or coming from abroad: row: going abroad

Note regarding Brexit removed

special cases: international - people going to or coming from abroad: row: change of employment

Note regarding Brexit removed

special cases: international - people going to or coming from abroad: row: special rules

Note regarding Brexit removed

special cases: international - people going to or coming from abroad: row: national insurance for people coming from abroad

Note regarding Brexit removed

special cases: international - people going to or coming from abroad: row: national insurance contributions for people going to work abroad

Note regarding Brexit removed

special cases: international - people going to or coming from abroad: row: meaning of "ordinarily resident"

Note regarding Brexit removed

special cases: international - people going to or coming from abroad: row: meaning of "ordinarily resident" - factors to consider

Note regarding Brexit removed

special cases: international - people going to or coming from abroad: row: apportionment of earnings for seconded workers

Note amended

special cases: international - people going to or coming from abroad: row: apportionment - what can be excluded from NIC?

Note amended

special cases: international - people going to or coming from abroad: row: apportionment - method of computation

Note amended

special cases: international - people going to or coming from abroad: row: self- employed

Note regarding Brexit removed

Persons going to and coming from abroad: Paying voluntary NICs - Contents

Note regarding Brexit removed

Persons going to and coming from abroad: Paying voluntary NICs - Going to countries not covered by the EC Regulations or a RA:

Note regarding Brexit removed

Special Cases - Persons going to and coming from abroad: Paying voluntary NICs - Going to countries not covered by the EC Regulations or a RA: Conditions for voluntary Class 2 NICs

Note regarding Brexit removed

Persons going to and coming from abroad: Paying voluntary NICs - Going to countries not covered by the EC Regulations or a RA: Ways of paying voluntary NICs

Note regarding Brexit removed

Special Cases - Persons going to and coming from abroad: Paying voluntary NICs - Going to countries not covered by the EC Regulations or a RA: Employed person returns to UK

Note regarding Brexit removed

Persons going to and coming from abroad: Paying voluntary NICs - Going to countries not covered by the EC Regulations or a RA: Self-employed person

Note regarding Brexit removed

Persons going to and coming from abroad: Paying voluntary NICs - Going to work in countries not covered by the EC Regulations or a RA: Conditions of payment of voluntary Class 2 or 3 NICs

Note regarding Brexit removed

Special Cases - Persons going to and coming from abroad: Paying voluntary NICs - Coming from countries not covered by the EC Regulations or a RA: Liability for Class 2 NICs

Note regarding Brexit removed

Persons going to and coming from abroad: Paying voluntary NICs - Coming from countries not covered by the EC Regulations or a RA: Conditions for voluntary Class 2 NICs and Class 3 NICs

Note regarding Brexit removed

Persons going to and coming from abroad: Paying voluntary NICs - paying voluntary contributions: going to another EEA country

Note amended

Persons going to and coming from abroad: Paying voluntary NICs - Workers going to and coming from abroad: Going to a RA country

Note amended

Class 2 National Insurance contributions: general information: introduction

Information about Spring Statement 2022 added

Class 2 National Insurance contributions: general information: contribution period

Information about Spring Statement 2022 added

12 December 2022 published amendments

NIM31001 - Special Cases: Widows: Liability of women widowed before 6 April 1978

Note regarding Brexit removed

Special Cases: Widows: Liability of women widowed on or after 6 April 1978: General

Note regarding Brexit removed

Special Cases: Widows: Liability of women widowed on or after 6 April 1978: Initial period of reduced liability

Note regarding Brexit removed

Special Cases: Widows: Liability of women widowed on or after 6 April 1978: Changing to full liability during initial period

Note regarding Brexit removed

Special Cases: Widows: Liability of women widowed on or after 6 April 1978: Liability after initial period of reduced liability

Note regarding Brexit removed

Special Cases: Widows: Ending of reduced liability: General

Note regarding Brexit removed

Special Cases: Widows: Ending of reduced liability: Qualifying widow

Note regarding Brexit removed

Special Cases: Widows: Ending of reduced liability: "2 year test"

Note regarding Brexit removed

Special Cases: Widows: Ending of reduced liability: Reaching state pension age

Note regarding Brexit removed

Special Cases: Widows: Ending of reduced liability: Employed widows

Note regarding Brexit removed

Special Cases: Widows: Widow remarries during initial period

Note regarding Brexit removed

Special Cases: Widows: Widow remarries after initial period

Note regarding Brexit removed

Special Cases: Widows: Widow living with a man as his wife during initial period

Note regarding Brexit removed

Special Cases: Widows: Widow living with a man as his wife after initial period

Note regarding Brexit removed

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"

Note regarding Brexit removed

Special Cases: Widows: Details of elections held by NICO on record sheet (Forms RF1)

Note regarding Brexit removed

Special Cases: Widows: Cancelling elections

Note regarding Brexit removed

Special Cases: Widows: Widows who receive Industrial Death Benefit (IDB)

Note regarding Brexit removed

Special Cases: Widows: Widows who receive war widows pension

Note regarding Brexit removed

Special Cases: Class 1 - HM Forces: Contents

Note amended

Special Cases: Class 1 - HM Forces: European Economic Area (EEA) Article 13.2(e)

Note amended

Special Cases: Class 1 - HM Forces: Establishments and Organisations

Note regarding Brexit removed

Special Cases: Class 1 - HM Forces: Exclusions

Note regarding Brexit removed

Special Cases: Class 1 - HM Forces: Conditions as to residence or presence in GB

Note regarding Brexit removed

Special Cases: Class 1 - HM Forces: Earnings exclusions

Note regarding Brexit removed

Class 1: Special Cases: HM Forces - Earnings period

Note regarding Brexit removed

Special cases: international - people going to or coming from abroad: contents

Note amended

Special Cases: International - People going to or coming from abroad - Introduction: contents

Note amended

Special Cases: International: People going to or coming from abroad: Introduction: How the world breaks down

Note regarding Brexit removed

Special Cases: International: People going to or coming from abroad: Introduction: EEA the Regulations

Note regarding Brexit removed

Special Cases: International: People going to or coming from abroad: Introduction: What is the basis for the Regulation?

Note regarding Brexit removed

Special Cases: International: People going to or coming from abroad: Introduction: EU and EEA Countries

Note regarding Brexit removed

Special Cases: International: People going to or coming from abroad: Introduction: What is a Reciprocal Agreement?

Note regarding Brexit removed

Special Cases: International: People going to or coming from abroad: Introduction: Reciprocal Agreement Countries

Note regarding Brexit removed

Special Cases: International: People going to or Coming from abroad: Introduction: Rest of the World Regulations

Note regarding Brexit removed

Special cases: international going to or coming from abroad: EEA Regulations 883/04 (after 1 May 2010): contents

Note amended

Special Cases: International going to or coming from abroad: EEA Regulations 883/04 (After 1 May 2010): Third country nationals

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Employed or self-employed workers

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Civil Servants

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Armed Forces

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Sweep Up

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Mariners

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Aircrew workers

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Posted workers general information

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Posted workers general information continued

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Posting rules

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Meaning of “Which normally carries out its activities there”

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Meaning of “Direct Relationship”

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Workers hired for immediate posting

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Normally working in two or more Member States

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Normally working in two or more Member States more details

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Normally working in two or more Member States more details continued

Note amended

Special cases: international going to or coming from abroad EEA Regulations 883/04 (after 1 May 2010): exceptional circumstances

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Exceptional circumstances continued

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Obligations of the employer

Note amended

Special cases: international going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): National Insurance contributions coming from another EEA country

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Transitional arrangements.

Note amended

Special cases: international going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): National Insurance contributions going to another EEA country

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): contents

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): scope of the regulation

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): third country nationals

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): purpose of the regulation

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): Employed in UK

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): Posted Workers

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): about form E101

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): Extension to posting

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): longer postings (exceptional circumstances)

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): Working in two or more Member States

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): Special Rules

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): self-employed

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): self-employed in 2 or more Member States

Note amended

Special Cases: international - people going to or coming from abroad - RA: contents

Note amended

Special Cases: international - people going to or coming from abroad - Reciprocal Agreement (RA): posted workers

Note amended

Special Cases: international - people going to or coming from abroad - RA: postings from a third country

Note amended

special cases: international -going to and coming from abroad: RA: self-employed

Note amended

Special cases: international: people going to or coming from abroad - RA: special cases

Note amended

special cases: international - people going to or coming from abroad - RA: national insurance contributions for employees going abroad

Note amended

Special Cases: international - people going to or coming from abroad - RA: national insurance contributions for employees coming from abroad

Note amended

Special Cases: international - people going to or coming from abroad: row: contents

Note regarding Brexit removed

Special Cases: international - people going to or coming from abroad: row: conditions as to residence and presence in GB - employees

Note regarding Brexit removed

people going to or coming from abroad: row: conditions as to residence and presence in GB - employers

Note regarding Brexit removed

special cases: international - people going to or coming from abroad: row: exemption

Note regarding Brexit removed

9 December 2022 published amendments

Special Cases: Class 1 - Continental Shelf: Contents

Note amended

Special Cases: Class 1 - Continental Shelf: Introduction

Note regarding Brexit removed

Special Cases: Class 1 - Continental Shelf: EEA

Note amended

Special Cases: Class 1 - Continental Shelf: Reciprocal Agreements (RA) - Norwegian Continental Shelf

Note amended

Special Cases: Class 1 - Continental Shelf: Domestic legislation (DL)

Note amended

Special Cases: Class 1 - Continental Shelf: DL - Modification of employment in GB

Note regarding Brexit removed

Special Cases: Class 1 - Continental Shelf: Modification of time limits etc

Note regarding Brexit removed

Special cases: Class 1 - mariners: contents

Note amended

Special cases: Class 1 - mariners: introduction

Note removed

Special cases: Class 1 - mariners: - European Economic Area (EEA)

Note amended

Special cases: Class 1 - mariners: EEA exceptions

Note amended

Special cases: Class 1 - mariners: EEA exception examples

Note amended

Special cases: Class 1 - mariners: Reciprocal Social Security Agreements (RA)

Note amended

Special cases: Class 1 - mariners: RA liability to pay

Note amended

Special cases: Class 1 - mariners: Domestic legislation (DL) - definition of a mariner

Note removed

Special cases: Class 1 - mariners: DL conditions of domicile or residence

Note removed

Special cases: Class 1 - mariners: DL offshore contracts

Note about Brexit removed

Special cases: Class 1 - mariners: DL modification of employment in GB

Note regarding Brexit removed

Special cases: Class 1 - mariners: DL prescribed secondary contributor

Note regarding Brexit removed

Special Cases: Class 1 - Mariners: DL Contracts

Note regarding Brexit removed

Special cases: Class 1 - mariners: working on a British ship

Note amended

Special cases: Class 1 - mariners: working on a foreign ship - master or crew member

Note regarding Brexit removed

Special cases: Class 1 - mariners: working on a foreign ship - supernumerary

Note regarding Brexit removed

Special cases: Class 1 - mariners: DL contribution rates

Note regarding Brexit removed

Special cases: Class 1 - mariners: DL Earnings Periods - regular

Note regarding Brexit removed

Special cases: Class 1 - mariners: DL Earnings Periods - irregular

Note regarding Brexit removed

Special cases: Class 1 - mariners: DL Earnings Periods - paid leave

Note regarding Brexit removed

Special cases: Class 1 - mariners: DL Earnings Periods - voyage(s) began and ended in same tax year

Note regarding Brexit removed

Special cases: Class 1 - mariners: DL Earnings Periods - voyage(s) began in one tax year and ended in another

Note regarding Brexit removed

Special cases: Class 1 - mariners: DL Earnings Periods - voyage(s) began in one tax year and ended in another - example

Note regarding Brexit removed

Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - background

Note regarding Brexit removed

Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - offshore manning arrangements

Note regarding Brexit removed

Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - existing legislation dealing with mariners

Note regarding Brexit removed

Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - host employer regulations

Note regarding Brexit removed

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) Regulation 2003

Note regarding Brexit removed

Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - Application of the Host Employer Regulations

Note regarding Brexit removed

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’

Note regarding Brexit removed

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’

Note regarding Brexit removed

Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - clearance service

Note regarding Brexit removed

Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - contact points

Note regarding Brexit removed

Special Cases: Married Women: Contents

Note regarding Brexit removed

Special Cases: Married Women: Position from 6 April 1975 to 5 April 1977

Note regarding Brexit removed

Special Cases: Married Women: Position from 6 April 1977: General

Note regarding Brexit removed

Special Cases: Married Women: Effect of reduced rate on other contribution liabilities

Note regarding Brexit removed

Special Cases: Married Women: 2 Year Test

Note regarding Brexit removed

Special Cases: Married Women: Automatic cancelling of election following failure of "2 Year Test"

Note regarding Brexit removed

Special Cases: Married Women: Woman alleges she is/was employed by, or in partnership with, her husband

Note regarding Brexit removed

Special Cases: Married Women: Certificates of election

Note regarding Brexit removed

Special Cases: Married Women: Conditions that apply to certificates of election/reduced liability

Note regarding Brexit removed

Special Cases: Married Women: Employer's liability if certificate of election/reduced liability not held

Note regarding Brexit removed

Special Cases: Married Women: Cancelling an election: General

Note regarding Brexit removed

Special Cases: Married Women: Cancelling an election: Date from which full liability starts

Note regarding Brexit removed

Special Cases: Married Women: Continuing to pay reduced rate after cancelling an election

Note regarding Brexit removed

Special Cases: Married Women: Payment of voluntary contributions

Note regarding Brexit removed

Special Cases: Married Women: Cancelling election when full rate contracted-out NICs paid erroneously

Note regarding Brexit removed

Special Cases: Married Women: Cancelling election when full rate not contracted-out NICs paid erroneously

Note regarding Brexit removed

Special Cases: Married Women who are Crown Servants: Certificates of Election

Note regarding Brexit removed

Special Cases: Married Women: Liability after marriage has ended

Note regarding Brexit removed

Special Cases: Married Women: Details of elections held on record sheet (Forms RF1)

Note regarding Brexit removed

Special Cases: Married Women: Background: Position up to 5 April 1975: The law

Note regarding Brexit removed

Special Cases: Married Women: Background: Position up to 6 April 1975: Time for making an election

Note regarding Brexit removed

Special Cases: Married Women: Background: Position up to 5 April 1975: Administrative procedures

Note regarding Brexit removed

Special Cases: Married Women: Background: Position up to 5 April 1975: Possible reasons for making an election not to pay

Note regarding Brexit removed

Special Cases: Married Women: Background: Position up to 5 April 1975: Cancellation/change of election

Note regarding Brexit removed

Special Cases: Married Women: Background: Position up to 5 April 1975: Renewing an election

Note regarding Brexit removed

Special Cases: Married Women: Background: Position up to 5 April 1975: Maintenance of elections

Note regarding Brexit removed

Special Cases: Married Women: Background: Position from 6 April 1975: The law

Note regarding Brexit removed

Special Cases: Married Women: Background: Position from 6 April 1975: Administrative procedures

Note regarding Brexit removed

Special Cases: Married Women: Background: Position from 6 April 1975: Phasing out of elections

Note regarding Brexit removed

Special Cases: Widows: Contents

Note regarding Brexit removed

8 December 2022 published amendments

Special cases: contents

Note replaced

Special Cases: Class 1 - Aircrew: Introduction

Note regarding Brexit removed

Special Cases: Class 1 - Aircrew: European Economic Area (EEA) Article 14.2(a)

Note amended

Special Cases: Class 1 - Aircrew: Reciprocal Agreements (RA)

Note amended

Special Cases: Class 1 - Aircrew: RA - Liability to pay

Note amended

Special Cases: Class 1 - Aircrew: Domestic legislation (DL)

Note amended

Special Cases: Class 1 - Aircrew: DL - Definition of Airman

Note removed

Special Cases: Class 1 - Aircrew: DL - Modification of employment in GB

Note removed

Special Cases: Class 1 - Aircrew: DL - Definition of British Aircraft

Note removed

Special Cases: Class 1 - Aircrew: DL - Modification of time limits etc

Note removed

7 December 2022 published amendments

Class 1 structural overview from April 2009: Occupational and Personal Pension Schemes

Page archived.

See NIM01021.

30 November 2022 published amendments

Aggregation of earnings: examples: contracted-out and not contracted-out: no Appropriate Personal Pension (APP) held: contracted-out earnings exceed UEL

Page archived.

Page out of date information

Aggregation of earnings: Order of priority for years involving contracted-out employment or employee had an Appropriate Personal Pension (APP)

Page archived.

Page out of date information

24 November 2022 published amendments

NICs avoidance: employment income provided through third parties: Class 1 NICs liability arises

Page archived.

9 November 2022 published amendments

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6.4.02: Non motorised cycles

Review dates set. Grammatical changes made. Hyperlinks added.

Class 1 NICs: Expenses and allowances: Travelling expenses: Employees working overseas

Review dates updated. Wording changed to make current.

5 November 2022 published amendments

Class 1 structural overview from 6 April 2009: contents

Changes for the 2022 to 2023 tax year

4 November 2022 published amendments

Class 1 structural overview from 6 April 2009: 2022 to 2023 tax year only: contents

Changes for the 2022 to 2023 tax year

Class 1 structural overview from April 2009: not contracted-out rate NICs

Changes for the 2022 to 2023 tax year

Class 1 structural overview from 6 April 2009: assessing primary Class 1 NICs from 6 April 2009.

Changes for the 2022 to 2023 tax year

Class 1 structural overview - from April 2009: structural changes: the Class 1 and 2 annual maximum: the calculation method

Changes for the 2022 to 2023 tax year

Class 1 structural overview from 6 April 2003: structural changes: the Class 1 and 2 annual maximum: married women's and widows' with reduced rate elections

Changes for the 2022 to 2023 tax year

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: introduction

Changes for the 2022 to 2023 tax year

3 November 2022 published amendments

Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: contents

Page archived

Page archived legislative changes

20 October 2022 published amendments

Earnings Periods: Holiday pay: Method of calculation

Review dates updated. Removal of former legislation.

Class 1: Calculating Class 1 NICs for Directors: Miscellaneous: Consultancy fees

Updated link and review date set.

Class 1: Calculating Class 1 NICs for Directors - Miscellaneous - Dividends

Update to link and review date

Class 1: Calculating Class 1 NICs for Directors: Directors loan accounts: Background

Review dates updated and dates changed in the example to make more current.

Class 1: Calculating Class 1 NICs for Directors: Withdrawals from Directors' loan accounts

Review dates updated.

Class 1: Calculating Class 1 NICs for Directors: Directors loan accounts: Identifying whether withdrawals are loans or earnings

Review dates updated.

Class 1: Calculating Class 1 NICs for Directors: Directors Loan Accounts: Avoidance of double charge

Review dates updated.

Class 1: Calculating Class 1 NICs for Directors: Directors' loan accounts: Other liabilities

Review dates updated.

Class 1: Calculating Class 1 NICs for Directors: Miscellaneous: Concession for non-resident Directors

Review dates updated.

12 October 2022 published amendments

Class 1: Treating as paid: Negligence established: Contents

Page archived. Contents moved to NIM12110.

Page archived.

28 September 2022 published amendments

Class1: Calculating Class1 NICs for Directors: Annual earnings periods: Examples: Fees voted

page archived on GOV.UK

Class 1: Calculating Class 1 NICs for Directors: Examples: Regular salary and personal expenses paid

page archcived

27 September 2022 published amendments

Aggregation of earnings: examples: contracted-out and not contracted-out: Appropriate Personal Pension (APP) in place: not contracted-out earnings reach or exceed UEL

page archived

Aggregation of earnings: examples: contracted-out and not contracted-out: Appropriate Personal Pension (APP) in place: not contracted-out earnings do not reach LEL but total earnings do: tax years 2015 to 2016 and earlier

Page archived.

Aggregation of earnings: examples: contracted-out and not contracted-out: no Appropriate Personal Pension (APP) held: contracted-out earnings reach or exceed LEL but do not reach UEL

Page archived.

Aggregation of earnings: examples: contracted-out and not contracted-out: Appropriate Personal Pension (APP) in place: not contracted-out earnings reach or exceed LEL but do not reach UEL

Page archived.

30 August 2022 published amendments

Aggregation of Earnings: Calculating NICs: Earnings periods: All jobs contracted-out into same pension scheme

page archived

Aggregation of Earnings: Calculating NICs: Earnings periods: All jobs contracted-out into different pension schemes

page archived

24 August 2022 published amendments

Earnings Periods: Payments made under employment legislation: Continuation of contract of employment

Page archived

Earnings Periods: Payments made under employment legislation: Protective awards

Page archived

Earnings Periods: Payments made under employment legislation: Pay arrears under a re-engagement order

page archived

Earnings Periods: Date of payment of earnings

deleted archived pages see NIM 09000

23 August 2022 published amendments

Amalgamated NIM08800 to NIM08803.

Earnings Periods: Date of payment of earnings: Payment by cheque or direct into bank account

Page archived

Earnings Periods: Date of payment of earnings: Payment by postal order or girocheque

Page archived

Earnings Periods: Date of payment of earnings: Payment by automated credit transfer

Page archived

Class 1 structural overview from April 2009: calculating earnings limits & thresholds for pay intervals of other than a week

Links to NIM08801 to NIM08803 removed

10 August 2022 published amendments

Updated page to include Freeports and Veterans reliefs, updated legislative heading, provided some introduction text for thresholds.

9 August 2022 published amendments

Class 1 Structural Overview: Employees who are excepted from liability

Page archived

Class 1 structural overview: contents

Link to archived page removed

8 August 2022 published amendments

NIM33602 - Persons going to and coming from abroad: Paying voluntary NICs - Going to countries not covered by the EC Regulations or a RA: Conditions for Class 3 NICs

Note added to explain this guidance was incorrect between 17 November 2017 and and 30 January 2019. Also removed 'Accept any application to pay voluntary contributions regardless of whether or not the person satisfies the conditions to pay.'

5 August 2022 published amendments

NICs avoidance: employment income provided through third parties: securities - amount excluded under Part 7A ITEPA 2003 but treated as earnings for NICs

Review dates updated.

NICs avoidance: employment income provided through third parties: 2019 loan charge

Review dates updated.

NICs Avoidance - anti-avoidance measures: General Anti-Abuse Rule (GAAR): Overview

Review dates updated.

NICs avoidance: sham: considering sham

Review dates updated.

NICs avoidance: investigating avoidance: introduction

Wording changed for external pages to flow because of redacted information directly above it. Review dates updated.

NICs avoidance: investigating avoidance: section 8 decisions

Review dates updated.

NICs avoidance: investigating avoidance: protecting debts

Review dates updated.

NICs avoidance: investigating avoidance: gathering facts - general

Review dates updated.

NICs avoidance: investigating avoidance: gathering facts - from an employed earner’s family member

Link to obsolete guidance removed. Review dates updated.

Review dates updated.

NICs avoidance: Litigation and Settlement Strategy

Page archived.

NICs avoidance: resources

Page archived.

NICs avoidance: CS&TD Individuals Policy Directorate roles and responsibilities

Text changed to cover references to IPD as technical support.

NICs avoidance: employment income provided through third parties: preventing double taxation

Links to obsolete guidance removed.

NICs avoidance: employment income provided through third parties: remittance basis applies for income tax

Review dates updated. Obsolete link removed.

NICs avoidance: employment income provided through third parties: after employee dies

Review dates updated. Obsolete links removed.

NICs avoidance: employment income provided through third parties: prevention of NICs on same amounts twice

Review dates updated. Obsolete link removed.

4 August 2022 published amendments

NICs avoidance: employment income provided through third parties: effect of income tax relief on NICs position - general

Link to obsolete guidance removed. Review dates reset.

NICs avoidance: employment income provided through third parties: effect of income tax relief on NICs position section 222 ITEPA

Link to no longer extant guidance removed.

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - employer contributions not earmarked

Reference to obsolete guidance removed. Review dates updated.

Review dates updated.

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - trustees’ earmark employer’s contributions

Review dates updated.

NICs avoidance: employment income provided through third parties: securities - general

Link to obsolete guidance removed. Review dates updated.

3 August 2022 published amendments

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - example 2 relevant step counts as employment income

Review dates updated.

2 August 2022 published amendments

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - general

Reference to obsolete guidance removed. Review dates updated.

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - amount treated as earnings for NICs purposes

Review dates updated.

21 July 2022 published amendments

NICs avoidance: employment income provided through third parties: preventing double taxation

Review dates updated. Needs to be retained to cover Scottish Limitation Act for Scots companies that may have taken a relevant step before 06 April 2011 under the first category for consideration of the double taxation.

NICs avoidance: employment income provided through third parties: remittance basis applies for income tax

Review dates updated. Content needs retaining to cover Scottish cases that may still be impacted by the 'relevant step' for the part relating to pre 06 April 2011. This is because of their Limitation Act 1980 covering 20 years.

NICs avoidance: employment income provided through third parties: after employee dies

Review completed. Retain information to cover 20 year limitation for Scotland for periods pre-dating 06 April 2011.

NICs avoidance: employment income provided through third parties: prevention of NICs on same amounts twice

Review dates updated. Needs retaining as a general footnote that amounts that are already deemed to be earnings cannot be treated as liable to NICs charges again.

Review dates updated.

NICs avoidance: employment income provided through third parties: effect of income tax relief on NICs position - general

Review dates. Guidance retained as potential for Scottish cases because of the twenty year limitation period.

NICs avoidance: employment income provided through third parties: effect of income tax relief on NICs position section 222 ITEPA

Review dates updated.

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - general

Review dates updated.

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - amount treated as earnings for NICs purposes

Review dates updated. Hyperlinks to archived guidance removed.

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - payments disregarded from earnings

Review dates updated.

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - relevant step related to disregarded earnings

Review dates updated. Reference to obsolete guidance removed.

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - example 1 payments disregarded from earnings

Review dates updated.

12 July 2022 published amendments

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Conditions giving rise to a Class 1A NICs liability

archived to remove historical content

page archived

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Special arrangements for fuel provided for private use in a provided car: Dual liability for Class 1 and Class 1A NICs: General

Page archived

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: General

Page archived.

page archived

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Person liable to pay Class 1A NICs

Page archived

Page archived. Historical content removed.

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Need for a relevant payment of earnings to have been made: Tax years 1991/1992 to 1997/1998

Page archived

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Need for a relevant payment of earnings to have been made: General

page archived

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Method of calculating Class 1A NICs

Page archived. Historical content removed.

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Need for a relevant payment of earnings to have been made: Special rules for fuel provided for private use

page archived

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Cars provided by third parties

Page archived

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Need for a relevant payment of earnings to have been made: Tax years 1998/1999 to 1999/2000

Page archived. Historical content removed.

Page archived

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Need for a relevant payment of earnings to have been made: Contents

page archived

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Contents

Page archived

Class 1A National Insurance contributions: Contents

Link to NIM17500 archived.

8 July 2022 published amendments

Class 1A National Insurance contributions: Refunding Class 1A NICs: Refunding Class 1A NICs - holiday homes, certain earnings no longer treated as earnings for income tax purposes

Page archived.

Class 1A National Insurance contributions: Refunding Class 1A NICs: contents

Link to NIM17095 archived.

5 July 2022 published amendments

Class 1A National Insurance contributions: Special Class 1A NICs cases: Beneficial loans: Directors’ loan accounts: Overdrawn loan accounts: Contents

page archived

Class 1A National Insurance contributions: Special Class 1A NICs cases: Beneficial loans: Method of calculating amount of interest: Alternative method: Contents

page archived

4 July 2022 published amendments

NICs avoidance: employment income provided through third parties: date of payment of earnings

Page archived.

NICs avoidance: employment income provided through third parties: earnings paid to or for the benefit of an earner

Archiving reason text added.

Page archived.

NICs avoidance: employment income provided through third parties: exclusions from employment income

Page archived.

NICs avoidance: employment income provided through third parties: conditional exclusions from employment income

Page archived.

1 July 2022 published amendments

NICs avoidance: retrospective legislation: contents

Page archived

NICs avoidance: employment income provided through third parties: NICs regulations

Archiving reason text added.

Page archived

NICs avoidance: employment income provided through third parties: contents

Links to NIM52050

Links to NIM 52100 archived

Links to NIM52250 archived.

NICs avoidance: employment income provided through third parties: treating employment income as earnings

Page archived.

NICs avoidance: employment income provided through third parties: amount of earnings

Page archived.

29 June 2022 published amendments

NICs avoidance: retrospective legislation: introduction

Page archived.

NICs avoidance: retrospective legislation: contents

Links to NIM52051 archived.

Links to NIM53000 archived.

NICs avoidance: retrospective legislation: amendments to Regulations

Page archived.

NICs avoidance: retrospective legislation: employment-related securities

Page archived.

NICs avoidance: Part 7 of the Income Tax (Earnings and Pensions) Act 2003 - employment-related securities

Archiving reason text added.

Page archived.

NICs avoidance: employment income provided through third parties: introduction

Page archived

NICs avoidance: employment income provided through third parties: contents

NIM52001 page archived

28 June 2022 published amendments

Class 1A National Insurance contributions: Special Class 1A NICs cases: Third party benefits: NICs due on third party benefits

page archived

22 June 2022 published amendments

Class 1A National Insurance contributions: Special Class 1A NICs cases: Removal benefits and expenses: Relocation moves before 6 April 1998

Page archived due to historical content

Class 1A National Insurance contributions: Special Class 1A NICs cases: Removal benefits and expenses: Contents

NIM16285 archived

NICs anti-avoidance measures

Archiving as covered by Counter Avoidance guidance elsewhere.

NICs avoidance: treating payments as earnings: contents

Links to NIM50000

Links to NIM50051.

Links to page NIM50150.

Links to NIM50200

NICs avoidance: treating payments as earnings: introduction

Page archived.

NICs avoidance: treating payments as earnings: gains from share options

Page archived as legislative references points covered in other guidance.

Page archived.

NICs avoidance: treating payments as earnings: income from events after acquisition of shares or interests in shares

Page archived.

NICs avoidance: treating payments as earnings: amounts chargeable to income tax

page archived.

21 June 2022 published amendments

Class 1A National Insurance contributions: Special Class 1A NICs cases: Removal benefits and expenses: Position before 6 April 2000

Page archived

Class 1A National Insurance contributions: Special Class 1A NICs cases: Removal benefits and expenses: Contents

Links to NIM16255 archived

14 June 2022 published amendments

Class 1 NICs: Expenses and allowances: Travelling expenses: Breakdown in car sharing arrangements

Former historical references removed as no longer relevant. Grammatical errors removed. Review dates updated.

Class 1 NICs: Expenses and allowances: Travelling expenses: Disruption to public transport

Obsolete paragraphs removed. Review dates updated.

Class 1 NICs: Expenses and allowances: Travelling expenses: Workers on offshore oil and gas rigs and platforms

Obsolete paragraphs removed. Grammatical errors removed. Review dates updated.

Class 1 NICs: Expenses and allowances: Travelling expenses: Disabled employees

Obsolete guidance removed. Spacing reconfigured. Review dates updated.

Obsolete paragraphs removed. Grammatical errors removed. Review dates updated.

9 June 2022 published amendments

Class 1 NICs: expenses and allowances: motoring expenses (including mileage allowances) paid on or after 6 April 2002: calculating the amount liable for Class 1 NICs

Spacing adjustment.

7 June 2022 published amendments

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Class of NICs due

Review dates put forward to April 2023 post UT decisions concerning whether RME claims.

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Types of motoring expenses

Content extant. Review dates updated.

6 June 2022 published amendments

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:

Tables reformatted with revised calculations and brought up to the current date. Spacing adjustments and review dates amended.

Review dates updated.

Revised last two figures to correspond with previous example entries on earlier page. Revise review dates.

Review dates.

Page re-inserted.

1 June 2022 published amendments

Class 1 NICs: Payments made under employment legislation: Insolvency of employer: Certain payments to be paid out of the National Insurance Fund: General

Review dates updated. Content extant.

Class 1 NICs: Payments made under employment legislation: Insolvency of employer: What can be paid out of the National Insurance Fund

Review dates updated. Content extant.

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

Weekly rate changed to show June 22 at £571. Review dates updated.

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

Content changed for PILONS to reflect legislation from 2018 that both contractual and non-contractual payments will be treated as earnings. Review dates updated.

Review dates updated.

Class 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

Review dates updated. Content extant.

25 May 2022 published amendments

Employment Allowance: Connected persons – companies and Limited Liability Partnerships

Review dates updated. Content remains extant.

Employment Allowance: Connected persons - Companies – Connection through a loan creditor

Review dates updated. Content extant.

Employment Allowance: Records retention

Review dates updated. Content extant.

Employment Allowance: Recovering wrongly awarded claims (includes penalties and interest charged)

Review dates updated. Content extant.

24 May 2022 published amendments

Employment Allowance: care and support workers

Review dates updated to three years.

Employment Allowance: Who can’t claim the Employment Allowance? Transfers of business

Review dates updated as content remains extant.

Employment Allowance: Who can’t claim the Employment Allowance? Business de-mergers

Review dates updated. Content remains extant.

Employment Allowance: Who can’t claim the Employment Allowance? Claims made through connected businesses or charities

Review dates updated. Content extant.

Employment Allowance: How the Employment Allowance is applied after HMRC has received a claim

Review dates updated. Content extant.

Employment Allowance: Employer unable to use up all of the Employment Allowance against their total secondary class 1 NICs liabilities before the tax year ends

Review dates changed in examples to reflect current tax years and EA allowance amounts.

19 May 2022 published amendments

Class 1 NICs: expenses and allowances: expenses based on an estimate of costs

Review dates updated.

Class 1 NICs: expenses and allowances: motoring expenses (including mileage allowances) paid on or after 6 April 2002: main features of the NICs motoring expenses scheme

Review dates updated.

Class 1 NICs: Expenses and Allowances: Fuel: Liability for NICs on fuel

Review dates. Single spacing adjustment.

Review dates updated.

Class 1 NICs: Expenses and allowances: Scale rate payments

Review dates updated. Spacing adjustments.

17 May 2022 published amendments

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: example 1 - below £100,000

Review dates updated. Content extant.

Review dates updated.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: example 2 - over £100,000

Review dates updated. Content extant.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: example 3 - proceeds donated to charity

Review date updated. Content extant.

Review dates updated. Content extant.

12 May 2022 published amendments

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: introduction

Language made current with the passage of time with introduction of Acts. Redundant hyperlinks removed. Review dates updated.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: contractual and non-contractual sporting testimonials

Review dates updated. Content extant.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: customary and non-customary sporting testimonials

Review dates updated. Redundant hyperlink removed.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: charitable donations made from a sporting testimonial payment

Review dates updated. Content extant. Title updated to remove (s) with s.

Title updated. Review dates.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: reporting the Class 1 NICs liabilities arising on a sporting testimonial payment

Review dates. Content extant.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: testimonial arranged after sportsperson’s death

Review dates updated. Content extant.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: benefit-in-kind provided with proceeds

Review dates updated. Terminology improved.

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

Review dates updated. Examples brought up to date.

Class 1 NICs: Payments made under employment legislation: Earnings period to be used in assessing NICs liability: Payments made under a protective award

Review dates updated. Example dates made current.

Review dates updated.

Review dates updated. Spacing re-alignment.

Class 1 NICs: Payments made under employment legislation - Contents

NIM07067 PAGE REMOVED.

Review dates updated. Pages reformatted. Dates made current.

Review dates. Examples reconfigured for modernity.

Review dates updated. Content made current.

Review dates updated. Content extant.

Review dated updated.

11 May 2022 published amendments

Class 1A NICs on termination awards (effective from 6 April 2020): contents

Review dates updated.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: introduction

Spacing adjustments for quotations, new paragraph inserted to cover Health Care Levy imposition, review dates updated.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: benefit-in-kind received with termination award

Review dates updated.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: reporting

Review dates updated. Content is extant.

Review dates updated, content extant.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: example 1 – cash only and below £30,000 exemption

Reference to new Health and Social Care Levy increase for 22/23 tax year, review dates update.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: example 2 – cash only and exceeds £30,000 threshold

Review dates updated. References to increased rates to fund Health and Social Care levy for the single tax year.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: example 3 – cash and gifted benefit-in-kind

Percentage increase to cover tax year of health and social care levy, review dates updated.

Class 1A NICs: Liability for Class 1A NICs: Class 1A NICs on termination awards: example 4 – cash and benefit-in-kind used for an agreed period of time

Review dates updated. Calculations updated to capture earnings period for year of the health and social care levy increase.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: example 5 – demonstrating the hierarchy of payments

Content is still extant. Review dates updated.

Class 1A NICs on sporting testimonials: contents

Review dates updated.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: what is a sporting testimonial?

Review dates updated.

10 May 2022 published amendments

NIM18000CO - Class 1B National Insurance Contributions: Contents

Page archived

6 May 2022 published amendments

Class 1 NICs: Payments made under employment legislation: Guarantee payments: General

Review date updated. Content remains extant.

Class 1 NICs: Payments made under employment legislation: Guarantee payments: NICs treatment

Review dates updated. One grammar error corrected.

Class 1 NICs: Payments made under employment legislation: Medical suspension payments: General

Review dates updated. Content extant.

Class 1 NICs: Payments made under employment legislation: Medical suspension payments: NICs treatment

Review dates updated. Content remains extant.

Class 1 NICs: Payments made under employment legislation: Maternity suspension payments: General

Review dates updated. Content extant.

Class 1 NICs: Payments made under employment legislation: Maternity suspension payments: NICs treatment

Review dates updated. Content remains extant.

Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a reinstatement order: General

Review dates updated. Content extant.

Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a reinstatement order: NICs treatment

Review dates updated. Content extant.

Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a re-engagement order: General

Review dates updated. Content remains extant.

Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a re-engagement order: NICs treatment

Review dates updated. Content extant.

Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay under an order for the continuation of a contract of employment: General

Review dates updated. Content remains extant.

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

Review dates updated. Grammatical error removed. Spacing adjustments.

Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay under an order for the continuation of a contract of employment: NICs treatment

Review dates updated. Content remains extant.

Review dates updated. Content extant.

Class 1 NICs: Payments made under employment legislation: Redundancy: Protective awards: General

Review dates updated. Content extant.

Class 1 NICs: Payments made under employment legislation: Redundancy: Protective awards: Assessment by employment tribunal of amount payable by the employer to the employee

Review dates updated. Content remains extant.

Class 1 NICs: Payments made under employment legislation: Redundancy: Protective awards: NICs treatment

Review date updated. Content remains extant.

Class 1 NICs: Payments made under employment legislation: Earnings period to be used in assessing NICs liability: General

Couple of errors to include spacing and omission of a colon corrected. Review dates updated.

Review dates updated. Grammatical errors rectified.

5 May 2022 published amendments

Class 1 NICs: Payments made under employment legislation: Introduction

Review dates updated, grammar errors removed. Redundant paragraphs taken out as covered elsewhere.

22 April 2022 published amendments

Class 1 Structural Overview: zero-rate of secondary NICs for Freeport employees: 60% rule

Updated text regarding working time and review date

13 April 2022 published amendments

Class 1B NICs: liability: what does a PSA cover?

Updated content to link to PSA1050

Class 1B NICs: Liability: what does a PSA not cover?

Updated content to link to PSA1050

7 April 2022 published amendments

Tips, gratuities and service charges: contents

New page added to reflect new guidance on the treatment of tips paid electronically

Tips, gratuities and service charges: income tax and pay as you earn

New para added regarding electronically paid tips and emphasis on self reporting

5 April 2022 published amendments

Class 1 structural overview - from April 2009: structural changes: the Class 1 and 2 annual maximum: the calculation method

Changes for the 2022 to 2023 tax year

Class 1 structural overview from 6 April 2003: structural changes: the Class 1 and 2 annual maximum: married women's and widows' with reduced rate elections

Changes for the 2022 to 2023 tax year

Class 1 structural overview - post April 2009: structural changes: the Class 1 and 2 annual maximum: examples: general

Updated to include new example for 2022 to 2023 tax year

Class 4 NICs: structure from 6 April 2003: changes from 6 April 2003

Changes for the 2022 to 2023 tax year

Class 4 NICs: structure: annual Class 4 NICs maximum from 6 April 2003: contributors who are employed and self-employed: general

Changes for the 2022 to 2023 tax year

Class 4 NICs: structure: annual Class 4 NICs maximum from 6 April 2003: contributors who are employed and self-employed: calculation method

Changes for the 2022 to 2023 tax year

Class 4 NICs: structure: annual Class 4 NICs maximum from 6 April 2003: contributors who are employed and self employed: calculation method: Case 2 of regulation 100(3)

Changes for the 2022 to 2023 tax year

Class 4 NICs: structure: annual Class 4 maximum from 6 April 2003: contributors who are employed and self- employed: calculation method - Case 3 of regulation 100(3)

Changes for the 2022 to 2023 tax year

30 March 2022 published amendments

Class 1 NICs: Expenses and allowances: Travelling expenses: Emergency call-out

Spacing adjustments. Review dates updated.

Class 1 NICs : Expenses and allowances : Travelling expenses : Employees late night travel home

Spacing adjustments in each paragraph. Former guidance removed. Bullets reformatted. Review dates.

29 March 2022 published amendments

Class 1 structural overview from 6 April 2009: background

Trimmed page to include relevant information - page was referred to SOL's.

Class 1 NICs: Expenses and allowances: Travelling expenses: Depots and similar bases

Review dates updated. Spacing adjustments.

Class 1 NICs: Expenses and allowances: Travelling expenses: Employees who work at home

Review dates updated.

Class 1 NICs: Expenses and allowances: Travelling expenses: Duties defined by reference to a particular area

Review dates updated

Class 1 NICs: Expenses and allowances: Travelling expenses: Passing work on the way to a temporary workplace

Spacing adjustments. Review dates updated.

28 March 2022 published amendments

Class 1 NICs : Expenses and allowances : Incidental overnight expenses (previously personal incidental expenses or PIEs) : Position from 6 April 2001

References to now defunct legislation removed.

Class 1 NICs: Expenses and allowances: Incidental overnight expenses (previously Personal Incidental Expenses or PIEs): Position from 6 April 2004

Review dates updated.

Class 1 NICs: Expenses and allowances: Incidental overnight expenses (previously Personal Incidental Expenses or PIEs): Evidence required

Review dates updated.

Class 1 NICs: Expenses and allowances: Travelling expenses: Temporary posting away from a permanent workplace: Limited duration - the 24 month rule

Spacing adjustments. Review dates updated. Couple of grammatical errors corrected.

Class 1 NICs: Expenses and allowances: Travelling expenses: Site-based employees

References to previous NICS treatment pre 1998 removed because of the passage of time that has elapsed. Review dates updated.

Class 1 NICs: Expenses and allowances: Travelling expenses: Fixed term appointments and Agency workers

Review dates updated.

Class 1 NICs: Expenses and allowances: Travelling expenses: People with more than one workplace at the same time

Review dates updated.

18 March 2022 published amendments

Class 1 NICs: Expenses and allowances: Travelling expenses: Contents

Review dates updated.

Class 1 NICs: Expenses and allowances: Travelling expenses: Site-based employees

Spacing adjustments. Review dates updated.

Class 1 NICs : expenses and allowances: travelling expenses: introduction

Review dates updated. Spacing adjustments and redundant legislation removed.

Class 1 NICs: Expenses and allowances: Travelling expenses: Ordinary commuting and Private travel

Spacing adjustments, review dates.

Class 1 NICs : Expenses and allowances : Travelling expenses : Travel between employments

Grammatical error removed, spacing, former guidance links removed.

17 March 2022 published amendments

Class 1 NICs: Expenses and allowances: Non-exempt relocation expenses

Grammatical error replaced, spacing adjustments, review dates.

Spacing adjustment.

Class 1 NICs: expenses and allowances: security licence fees

Review dates updated.

Review dates updated. Out-of-date legislation removed.

Class 1 NICs: Expenses and allowances: Telephone expenses: Legislation

No longer extant legislation removed. Quotes realigned. Review dates updated.

Class 1 NICs: Expenses and allowances: Telephone expenses: Position where the employee is the subscriber

Review dates updated. No longer extant legal reference removed.

Class 1 NICs: Expenses and allowances: Telephone expenses: Position where the employer is the subscriber

Legislative link removed. Review dates updated.

Review dates updated. Former legislation removed.

Class 1 NICs: Expenses and allowances: Relocation allowances: Exempt relocation expenses

Review dates updated.

Class 1 NICs: expenses and allowances: telephone expenses: contents

Review dates updated.

Class 1 NICs: Expenses and allowances: Telephone expenses: Position where the subscriber is neither the employee nor the employer

Review dates updated.

Class 1 NICs: Expenses and allowances: Telephone expenses: Telephone acquired solely for business purposes

Review dates updated. Former legislation removed.

Class 1 NICs: Expenses and allowances: Telephone expenses: HMRC dispensations

Notification of the removal of dispensations to NICS.

Class 1 NICs: Expenses and allowances: Telephone expenses: Mobile telephones

Review dates updated. Former legislation and guidance removed.

Class 1 NICs: Expenses and allowances: Tool allowances

Former legislative reference removed. Review dates updated.

15 March 2022 published amendments

- Class 1 NICs: Expenses and Allowances: Petrol: Purchasing fuel on behalf of the employer - The Overdrive Case

Title reformatted to remove the duplication. Spacing in open line and between bullets reformatted.

Class 1 NICs: Expenses and allowances: Police rent allowances

Review dates updated.

Class 1 NICs: Expenses and allowances: Protection - Vulnerable Groups (Scotland)

Review dates updated.

Class 1 NICs: Expenses and allowances: Relocation allowances: Introduction

Spacing adjustments. Grammatical error removed. Sentence to link to the guidance that doesn't exist removed.

Class 1 NICs: Expenses and allowances: Relocation allowances: Employees who start work at the new location on or after 6 April 1998

Review dates updated. Limits still apply.

Class 1 NICs: Expenses and allowances: Relocation allowances: Employees who started work at the new location before 6 April 1998

Spacing adjustments. Example reformatted. Review dates updated.

Class 1 NICs: Expenses and allowances: Relocation allowances: Special provision for 1998/99 where relocation expenses included in a PAYE Settlement Agreement (PSA)

Review dates updated. No longer extant paragraphs for periods surpassing 20 years removed.

Class 1 NICs: Expenses and allowances: Relocation allowances: Employees who relocate abroad

Review dates updated.

Class 1 NICs: Expenses and allowances: Relocation allowances: Employees who have not paid NICs on relocation expenses paid prior to 6 April 1998

Historical references kept. Obsolete paragraphs removed. Review dates updated.

3 March 2022 published amendments

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure-general

Grammatical errors (x2) removed. Content extant. Review dates updated

Review dates updated.

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Alignment with tax on approved mileage allowance payments

Hyperlink restored. Grammatical error. Review dates updated.

Class 1 NICs: expenses and allowances: motoring expenses (including mileage allowances) paid on or after 6 April 2002: calculating the amount liable for Class 1 NICs

Grammatical errors removed. Content extant. Review dates updated.

Class 1 NICs: Expenses and allowances: Incidental overnight expenses (previously Personal Incidental Expenses or PIEs): Introduction

Spacing changes and bullet removed. Content extant. Review dates updated.

Class 1 NICs: Expenses and allowances: Incidental overnight expenses (previously Personal Incidental Expenses or PIEs): Position from 6 April 1995

Review dates updated. Examples reformatted.

Class 1 NICs : Expenses and allowances : Incidental overnight expenses (previously personal incidental expenses or PIEs) : Position from 6 April 2001

Examples reformatted, Review dates updated.

Class 1 NICs: Expenses and allowances: Incidental overnight expenses (previously Personal Incidental Expenses or PIEs): Position from 6 April 2004

Review dates updated. Link to correct legislation on aggregates.

Class 1 NICs: Expenses and allowances: Incidental overnight expenses (previously Personal Incidental Expenses or PIEs): Evidence required

Review dates updated. Old guidance link removed. Spacing adjustments.

Review dates updated.

Class 1 NICs: Expenses and Allowances: Fuel: General

Review dates updated. SE superseded with EIM.

Review dates updated.

Class 1 NICs: Expenses and allowances: Fuel: Methods of provision

Spacing adjustments. Review dates

Spacing adjustment. Review dates updated

Class 1 NICs: Expenses and allowances: Incidental overnight expenses (previously Personal Incidental Expenses or PIEs) : Contents

Review dates updated.

2 March 2022 published amendments

Class 1: Personal Liability Notices: what does HMRC have to prove to issue a PLN?

Updated legislative heading

Class 1 NICs: expenses and allowances: HMRC dispensations: contents

Notification of dispensations no longer being applicable for tax years 2016/17 onwards.

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6.4.02: Introduction and legislation

Grammatical errors corrected. Content extant. Review dates set

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Liability for Class 1 NICs

Further paragraph added so that private mileage payments continue to be treated as earnings post 06 April 2002.

1 March 2022 published amendments

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Rates paid are greater than authorised rates - employer claims no profit included

Expenses referred to past-tense to demonstrate process no longer being used. Review dates amended.

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Calculating Class 1 NICs on mileage allowances - examples

Explanation added to further emphasise that the NICS treatment applied pre 06 April 2002.

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: General treatment of lump sum payments

Introduction added to emphasise that the guidance needs to be read in the context of applicable treatment pre 06 April 2002. Review dates updated. Reference to escalation removed as no longer relevant.

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Lump sum payments - Calculating Class 1 NICs on lump sum payments

Review dates updated as already refers to treatment pre 06 April 2002.

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Employer restricts the amount of business mileage paid

Review dates updated.

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Employer restricts the amount of business mileage paid - examples

Introduction added to emphasise that the guidance needs to be read in the context of applicable treatment pre 06 April 2002.

Class 1 NICs: Expenses and Allowances: Mileage allowances: Rules before 6 April 2002: Motorcycle rates

Introduction added to emphasise previous treatment. Obsolete link removed. Review date amended.

Class 1 NICs: Expenses and Allowances: Mileage allowances: Rules before 6 April 2002: Passenger and/or equipment rates

Review dates updated. Introduction added to emphasise that the guidance needs to be read in the context of applicable treatment pre 06 April 2002.

Local Authority essential and casual car users

Introduction added to emphasise that the guidance needs to be read in the context of applicable treatment pre 06 April 2002. Reference to escalation route removed - no longer applicable

Class 1 NICs: Expenses and Allowances: Mileage allowances: Rules before 6 April 2002: Health Authority regular and standard car users

Introduction added to emphasise that the guidance needs to be read in the context of applicable treatment pre 06 April 2002. Reference to escalation route removed - no longer applicable

Class 1 NICs: Expenses and Allowances: Mileage allowances: Rules before 6 April 2002: Civic dignitaries

Introduction added to emphasise the guidance needs to be read in the context of NICS treatment pre 06 April 2002. Review dates updated.

Class 1 NICs: Expenses and Allowances: Mileage allowances: Rules before 6 April 2002: Methodist Ministers

Review dates updated.

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6.4.02: Employee Car Ownership Schemes

Review dates updated. Content extant - hyperlinks work.

28 February 2022 published amendments

Class 1 NICs: Expenses and allowances: Mileage allowances: Normal components of a mileage allowance

Review dates updated. Content extant. Hyperlinks to other guidance inserted. Narrative provided in opening sentence.

Class 1 NICs: Expenses and Allowances: Mileage allowances: Types of mileage allowances

Review dates updated.

Class 1 NICs: Expenses and Allowances: Mileage allowances: Rules before 6 April 2002: Contents

Review dates updated.

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Liability for Class 1 NICs

Language reworded to past tense where appropriate as referring to previous applied treatment. Review dates updated.

Class 1 NICs: Expenses and Allowances: Mileage allowances: Rules before 6 April 2002: Calculating Class 1 NICs on mileage allowances

References to obsolete guidance removed. Wording put into the past-tense because of operative changes from 06 April 2002. Field force checks for liability removed because of time lapse.

Review dates updated. Wording reformatted to past tense. Obsolete links to rates and guidance removed.

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Use of HMRC's Authorised Mileage Rates

Wording changed to past tense where appropriate to distinguish between existing and former scheme. Review dates amended.

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Rates paid are at or below the authorised rates

Wording changed to the past tense to reflect end of scheme. Review dates updated.

22 February 2022 published amendments

Class 1 NICs: Expenses and allowances: Membership of a professional body - payment of fees or subscriptions

Review dates updated. Obsolete guidance link removed. Broken hyperlink restored.

Class 1 NICs: Expenses and allowances: Ministers of religion - reimbursement of household expenses

Review dates updated and links to BIKs guidance updated to reflect over 20 years since inception.

Class 1 NICs: Expenses and Allowances: Mileage Allowances: Contents

Review dates updated.

Class 1 NICs: Expenses and Allowances: Mileage allowances: Rules before 6 April 2002: Contents

Review dates updated.

Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid after 6 April 2002: Contents

Review dates updated.

Class 1 NICs: Employment - Related Securities: Shares: contents

Review dates updated.

Class 1 NICs: Securities - Contents

Review dates updated.

Class NICs: International - contents

Review dates updated.

Class NICs: Share and share options acquired before 6 April 1999 - contents

Review dates updated.

Class 1 NICs: Employment Related Securities (ERS): Internationally Mobile Employees (IMEs): contents

Review dates updated.

Class 1 NICs: Expenses and allowances: Fuel expenses/ Fuel provisions: General

Review dates updated. Link to defunct SE guidance replaced with EIM one.

Class 1 NICs: Expenses and Allowances: Mileage allowances: Introduction

Bullets reformatted. Review dates updated.

Class 1 NICs: Expenses and Allowances: Mileage allowances: Class of NICs due

Review dates updated. Bullets reformatted.

21 February 2022 published amendments

Class 1 NICs: Expenses and allowances: Fuel expenses/ fuel provisions: Methods of provision

Review dates updated.

Class 1 NICs: expenses and allowances: fuel: liability for nics on fuel

Wording changed to make it extant. Review dates updated.

Class 1 NICs: Expenses and Allowances: Petrol - Purchasing fuel on behalf of the employer - The Overdrive Case

Review dates updated. Content still extant.

Review dates updated. Content extant.

Class 1 NICs: Expenses and allowances: Employee liability insurance

Obsolete guidance references to SE removed. Review dates updated.

Class 1 NICs: Expenses and allowances: Entertainment expenses

Review dates updated. Examples reformatted and obsolete references to dispensations taken out.

Class 1 NICs: Expenses and allowances: Relocation allowances: Contents

Review dates updated.

Class 1 NICs: expenses and allowances: disclosure and barring services

Review dates updated. Content extant.

Class 1 NICs: expenses and allowances: household expenses

Review dates updated. Hyperlink restored.

Class 1 NICs: Expenses and allowances: Lorry drivers - subsistence allowances

Review dates updated. Content extant.

Class 1 NICs: expenses and allowances: meal allowances

Review dates updated. Example reworked.

Class 1 NICs: Expenses and allowances: Medical expenses of employees working outside the UK

Sentence on assessing for periods pre 1988 has been removed as no longer applicable. Obsolete guidance link taken out.

Class 1 NICs: Expenses and allowances: Membership of a club

Review date updated. Obsolete reference removed.

Class 1 NICs: expenses and allowances: Members of Parliament expenses

Section 294 of ITEPA 2003 is still in play regardless of exit from EU as covers trade partners in Europe. Review dates updated.

17 February 2022 published amendments

Class 1 NICs: Expenses and allowances: Civic dignitaries' and Councillors’ allowances: Civic dignitaries’ travel expenses

Review dates updated. Grammatical error fixed, wording updated.

Class 1 NICs: expenses and allowances: civic dignitaries' and councillors’ allowances: general

Pages dragged to remove mileage allowance payment page ending in 5 which is defunct.

Class 1 NICs: Expenses and allowances: Civic dignitaries' and Councillors’ allowances: Civic dignitaries’ mileage allowances

Page no longer extant. Review dates updated.

Class 1 NICs: Expenses and allowances: Civic dignitaries' and Councillors’ allowances: Assessing Class 1 NICs

Review dates updated.

Class 1 NICs: Expenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ travel expenses

Review dates updated.

Class 1 NICs: xpenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ postage & stationery expenses

Review dates updated.

Class 1 NICs: Expenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ expenses for secretarial assistance

Review dates updated.

Class 1 NICs: Expenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ expenses for hire of rooms

Review dates updated.

Class 1 NICs: Expenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ household expenses

Review dates updated.

Class 1 NICs: expenses and allowances: clothing/uniform allowances

Review dates updated.

Class 1 NICs: Expenses and allowances: Criminal record checks for airport staff

Review dates updated.

Class 1 NICs: Expenses and Allowances: Fuel expenses/ Fuel provisions: Contents

Review dates updated.

16 February 2022 published amendments

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NIM - National Insurance Manual: update index

Page archived

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Class 1 NICs: Expenses and allowances: Car, motor cycle and cycle parking fees: Parking fees incurred at the permanent workplace

Review dates updated. Wording adjusted to reflect timing of changes that are over twenty years ago.

Class 1 NICs: expenses and allowances: car parking fines

Review dates updated. Pecuniary liability captured with "".

Class 1 NICs: Expenses and allowances: Congestion and Clean Air Charges

Review dates updated.

Class 1 NICs: expenses and allowances: civic dignitaries' and councillors’ allowances: general

Review dates updated. Paragraphs replaced with pages.

Class 1 NICs: Expenses and allowances: Civic dignitaries' and Councillors’ allowances: Civic dignitaries’ clothing expenses

Review dates updated.

Class 1 NICs: Expenses and allowances: Civic dignitaries' and Councillors’ allowances: Payment to Civic dignitaries in respect of charitable donations

Review dates updated.

Class 1 NICs: Expenses and allowances: Civic dignitaries' and Councillors’ allowances: Civic dignitaries’ entertainment expenses

Review dates updated.

15 February 2022 published amendments

Class 1 NICs: Expenses and allowances: Car, motor cycle and cycle parking fees: Parking fees or congestion charges incurred in connection with business travel

Review dates updated. Final sentence re-written to improve readability. Example re-worked.

14 February 2022 published amendments

Tips, gratuities and service charges: Establishing allocation: Gathering the facts

Closing paragraph's given further references to status. Bullets reformatted. Review dates updated.

Spacing adjustment to latest amendment.

Tips, gratuities and service charges: Litigation

Review dates updated.

Class 1 NICs: Expenses and allowances: Call-out expenses

Review dates updated. Example reformatted.

Class 1 NICs: expenses and allowances: car, motor cycle and cycle parking fees: contents

Review dates updated.

11 February 2022 published amendments

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Tips, gratuities and service charges: Tronc arrangements: Appointing a troncmaster

Page archived

10 February 2022 published amendments

Review dates updated. Content extant.

Tips, gratuities and service charges: Tronc arrangements: Employer indirectly allocates payments from the tronc

Review dates updated. Spacing adjustments.

Review dates updated.

Tips, gratuities and service charges: Troncs: Right to participate in a tronc

Review dates updated. Spacing adjustments.

Tips, gratuities and service charges: Tronc arrangements: Secondary contributor decides who will receive payments from tronc

Review dates updated.

Tips, gratuities and service charges: Tronc arrangements: Secondary contributor requests amendments to tronc rules

Review dates updated.

Tips, gratuities and service charges: Tronc arrangements: Examples: Example 1 - Troncmaster required to operate tronc in accordance with employer's wishes

Review dates updated. Grammatical error removed.

Tips, gratuities and service charges: Tronc arrangements: Examples: Example 2 - Employer guarantees a minimum amount employees will get from the tronc

Review dates updated.

Tips, gratuities and service charges: class 1A national insurance contributions

Review dates updated. Content extant.

Tips, gratuities and service charges: income tax and pay as you earn

Review dates.

Tips, gratuities and service charges: Establishing allocation: Powers to gain access to troncmaster records

Review dates updated. Grammatical error removed.

7 February 2022 published amendments

Class 1 NICs: Expenses and allowances: changes from 6 April 2016

Review dates updated. Content extant.

Class 1 NICs: Expenses and allowances: Business expenses

Review dates updated. Content is extant.

Class 1 NICs: Expenses and allowances: Evidence necessary to identify business expenses

References to 'dispensations' and their hyperlinks removed as these are no longer relevant for tax years 16/17 onwards. Example reformatted.

Class 1 NICs: Expenses and allowances: HMRC Dispensations: Background

Confirmation that dispensations no longer apply and are replaced in some instances with exemptions instead.

Class 1 NICs: Expenses and allowances: HMRC Dispensations: What are they?

Removed page as repealed by subsequent legislation for exemptions.

Data removed.

Removal of obsolete information with details of links to EIM.

Class 1 NICs: expenses and allowances: HMRC dispensations: contents

Page to removed.

Class 1 NICs: Expenses and allowances: HMRC Dispensations: Employers to be encouraged to apply for dispensations

Application process now obsolete to apply for dispensations.

Class 1 NICs: Expenses and allowances: HMRC Dispensations: Conditions to be satisfied for issue of dispensation

Repeal of relevant legislation to remove dispensation.

Class 1 NICs: Expenses and allowances: HMRC Dispensations: Dispensation notice and letters

Reference inserted that this is for historical references purposes of the contents and particulars of a dispensation approval from HMRC.

Class 1 NICs: Expenses and allowances: HMRC Dispensations: Lists of dispensations issued

Update that dispensations are no longer issued.

Class 1 NICs: Expenses and allowances: HMRC Dispensations: Accepting dispensations for NICs purposes

Page no longer extant.

Class 1 NICs: Expenses and allowances: HMRC Dispensations: Accepting dispensations for NICs purposes: Change in conditions of issue of dispensation

Page no longer extant.

3 February 2022 published amendments

Class 1 NICs: expenses and allowances: HMRC dispensations: contents

Review dates updated.

Tips, gratuities and service charges: Gratuity disregard conditions: Condition 1

Bullets removed. Review dates updated.

corrected format

Tips, gratuities and service charges: Gratuity disregard conditions: Condition 2

Grammatical errors taken out. Review dates updated.

Tips, gratuities and service charges: Gratuity disregard conditions: Example - NICs due, neither of the gratuity disregard conditions are satisfied

Review dates updated.

Tips, gratuities and service charges: payments in respect of gratuities or offerings

Spacing cleared up. Review dates updated

Review dates updated. Headings replaced.

Tips, gratuities and service charges: litigated tips and gratuity cases: contents

Review dates updated.

Tips, gratuities and service charges: commentary: Nerva v R. L. & G Ltd [1997] ICR 11 (CA)

Review dates updated.

Tips, gratuities and service charges: Nerva v R. L. & G Ltd [1997] ICR 11 (CA): Relevance of the decision

Changed content for readability with access to 'allocate' link. Review dates updated. Hyperlink to team contact.

Tips, gratuities and service charges: commentary: Nerva v R. L. & G Ltd [1997] ICR 11 (CA): commentary: HMRC v Knowledgepoint 360 Group plc

Hyperlink to case decision added. Review dates updated.

Tips, gratuities and service charges: Contractual payments

Example reformatted to improve readability. Review dates updated.

Tips, gratuities and service charges: Tronc arrangements: Contents

Review dates updated.

Tips, gratuities and service charges: Tronc arrangements: Examples: Contents

Review dates updated.

Tips, gratuities and service charges: Establishing allocation: Contents

Review dates updated.

31 January 2022 published amendments

Class 1 NICs: interest: contents

Review dates updated.

Class 1 NICs: Expenses and allowances: Introduction

Changed language to read as historical as nearly six years have passed since guidance introduction. Elsewhere is extant. Review dates updated.

Reference to 8A updated as six years have passed since introduction. Review dates amended.

28 January 2022 published amendments

Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6th April 2006: employer-financed retirement benefits schemes: payments from such schemes: authorised member payments: pensions: pension rules 1 and 3

Spacing reconfigured to improve presentation. Review dates amended.

Review dates amended.

Review dates updated " " removed.

Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6 April 2006: employer-financed retirement benefits schemes: payments from such schemes: authorised member payments: payments under a pension sharing order

Abbreviation removed and replaced with hyperlink.

Table removed for accessibility. Review dates updated. Links to obsolete guidance removed.

Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6th April 2006: employer-financed pension only schemes: definition

Grammatical error removed. Bullets reconfigured.

Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6th April 2006: employer-financed pension only schemes: employer's payments into such schemes

Review dates updated.

Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6th April 2006: employer-financed pension only schemes: payments out of such schemes

Restructured the first paragraph to improve readability. Removed grammatical errors. Revised dates.

Class 1 NICs: Expenses and allowances: Overseas allowances

Content extant. Review dates updated.

Class 1 NICs: Employment-Related Securities: contents

Review dates updated.

Class 1 NICs: Payments made under employment legislation - Contents

Review dates updated

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - employer-financed retirement benefits schemes: employer's payments into such schemes

Review dates updated.

27 January 2022 published amendments

Review dates updated. Spacing change.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - employer-financed retirement benefits schemes: payments out of such schemes: overview

Reformatted bullets with numbers. Removed defunct guidance reference. Review dates amended.

25 January 2022 published amendments

Class 1 NICs: Employment Allowance: Contents

Review dates updated.

24 January 2022 published amendments

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - overseas pension schemes: superannuation funds to which section 615 ICTA applies

Review dates updated. Former address for Nottingham replaced. Spacing adjustments.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - overseas pension schemes: superannuation funds to which section 615 ICTA applies: payments out of such funds

Historical references to making a payment in 2006 removed as no longer extant.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - employer-financed retirement benefits schemes: Contents

Review dates updated.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - employer-financed retirement benefits schemes: payments out of such schemes: Contents

Review dates updated.

Tips, gratuities and service charges: contents

Review dates updated.

Class 1 NICs: Time limits for paying Class 1 NICs: Contents

Review dates updated.

Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Redundancy payments: Statutory and non-statutory payments

Review dates amended.

21 January 2022 published amendments

Review dates updated to reflect maintenance review. Material extant.

Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Ex gratia payments made to retiring employees/directors

Review dates updated. Content extant.

Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: 'Golden handshakes'

Review dates updated. Content extant.

Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Clergy who resign from the Church of England over the ordination of women priests - a special case

Review dates updated. Kept for historical references.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - Contents

Review dates updated.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - registered pension schemes: definition

Review dates updated.

Review dates updated. Technical team for Nottingham revised.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - overseas pension schemes: Contents

Review dates updated.

20 January 2022 published amendments

Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Payments in lieu of remuneration (PILORs)

Review dates. Content extant.

Class 1 NICs: earnings of employees and office holders: payments made on termination of employment: redundancy payments: general

Review dates updated. Content extant. Hyperlink updated.

Review dates updated. Content extant.

Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Redundancy payments: Definition of redundancy

Review dates updated. Content extant.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - Contents

Review dates updated.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - Overview

Review dates updated. Bullets removed and reinserted.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - registered pension schemes: definition

Review dates updated, brackets removed.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - registered pension schemes: employer's payments into such schemes

Review dates updated, brackets removed.

Earnings of Employees and Office Holders: retirement benefits schemes from 6th April 2006 - registered pension schemes: payments from such schemes

Review dates updated, brackets removed.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - overseas pension schemes: employer's payments that qualify for migrant member relief or transitional corresponding tax relief: definitions

Review dates updated. Bullets removed and reinserted.

Review dates updated. Sentence reformatted to opening link.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - overseas pension schemes: payments to pension schemes relieved from United Kingdom taxation under a double taxation agreement

Review dates updated. Further check of commencement dates.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - overseas pension schemes: superannuation funds to which section 615 ICTA applies: employer's payments into such funds

CHANGE TO FORMATTING, NO CONTENT CHANGES

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - registered pension schemes: Contents

Review dates updated.

Class 1 NICs: Employment - Related Securities: Shares - Share Incentive Plans

Values updated. Review dates amended.

Class 1 NICs: Employment - Related Securities: Shares - Early Acquisition of shares from a Share Incentive Plan

Review dates amended. ETASSUM reference inserted.

Class 1 NICs: Employment - Related Securities: Shares - Save as You Earn Plans

Review dates updated. Guidance link for ERSM removed, replaced ETASSUM.

Correct ETASSUM reference inserted.

Class 1 NICs: Employment - Related Securities: Shares - Company Share Option Plans

Review dates updated and guidance link updated.

Class 1 NICs: Employment - Related Securities: Shares - Enterprise Management Incentives

Review dates amended. Values changed and guidance links added.

19 January 2022 published amendments

Calculating and recording NICs in mixed contracted-out, not contracted-out and Appropriate Personal Pension (APP) cases: general

Updated legislative heading and text

13 January 2022 published amendments

Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Before 6 April 2018

Review dates updated. Content extant.

Class 1 NICs: Earnings of employees and office holders: payments made on termination of employment: from 6 April 2018

Review dates updated.

Class 1 NICs: earnings of employees and office holders: payments made on termination of employment: payments in lieu of notice (PILONs) : General

Review dates updated.

Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Payments in lieu of notice (PILONs): Contractual PILONs

Review dates amended. Content extent.

Class 1 NICs: earnings of employees and office holders: payments made on termination of employment: payments in lieu of notice (PILONs): termination of employment by agreement

Review dates updated. Context extend.

Review dates updated. Content extant.

Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Payments in lieu of notice (PILONs): Expectation, custom and "automatic" payments

Review dates. Content extant.

Class 1 NICs: earnings of employees and office holders: payments made on termination of employment: amounts taxed a ‘Post Employment Notice Payment’ treated as earnings for Class 1 NICs purposes

Review dates updated. Content extant.

Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Payments in lieu of notice (PILONs): 'Gardening leave'

Review dates updated. Extant content.

12 January 2022 published amendments

Aggregation of Earnings: Definition of ‘business in association’

Updated review date

6 January 2022 published amendments

Class 1: vouchers, non-cash vouchers, qualifying childcare vouchers from 6th April 2005. How to calculate the exempt amount (the general rule).

Spacing adjustments. Review dates updated.

Review dates updated.

Class 1: vouchers, non-cash vouchers, qualifying childcare vouchers from 6th April 2005. How to calculate the exempt amount (the simplified method of calculation where there is a regular monthly payment of vouchers)

Title updated. Spacing adjustments and numerical error removed. Review dates revised.

Review dates updated.

Spacing adjustments.

Class 1: Vouchers - Cash Vouchers - Contents

Review dates updated.

Class 1: Vouchers - cash vouchers - definition

Review dates updated. Line issues removed and replaced with sentences.

Class 1: Vouchers - cash vouchers - calculation of the amount of earnings

Review dates updated.

Class 1: Vouchers, cash vouchers (calculation of the amount of earnings). Voucher provided to two or more employees.

Review dates update and title amended to conform to standards.

Class 1 NICs: earnings of employees and office holders: payments made on termination of employment: contents

Review dates updated.

2021

31 December 2021 published amendments

Employment Allowance: Who can’t claim the Employment Allowance? Transfers of business

Table removed for accessibility purposes. Spacing adjusted for paragraphs within former table. Wording simplified to plain English for 'utilised'. Rates changed to current allowance amounts.

Employment Allowance: Who can’t claim the Employment Allowance? Business de-mergers

Table removed for accessibility purposes. Examples made current and bullets reformatted to improve readability.

Employment Allowance: How the Employment Allowance is applied after HMRC has received a claim

Table removed for accessibility purposes. Examples made current using existing rates. Wording simplified 'exhausted' replaced with 'used up'.

Review dates updated.

Employment Allowance: Employer unable to use up all of the Employment Allowance against their total secondary class 1 NICs liabilities before the tax year ends

Tables of the four worked examples removed for accessibility. Bullet points reconstructed to improve readability. Examples modernised to cover allowance changes.

Employment Allowance: Connected persons - Companies - Further connections

Table removed for accessibility purposes.

30 December 2021 published amendments

Table removed for accessibility purposes.

Removed table for accessibility purposes.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - registered pension schemes: definition

Bold wording removed and links to this taken out for accessibility purposes.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - registered pension schemes: employer's payments into such schemes

References to words in bold removed for accessibility purposes.

Earnings of employees and office holders: retirement benefits schemes from 6 April 2006 - employer-financed retirement benefits schemes: overview

Bold references removed for accessibility purposes.

Table removed for accessibility purposes.

Class 1 NICs: Earnings of employees and office holders: retirement benefits schemes from 6th April 2006: employer-financed retirement benefits schemes: payments from such schemes: authorised member payments:

Table removed for accessibility purposes.

Tips, gratuities and service charges: service charges

Tables removed and rewritten for accessibility purposes.

Tips, gratuities and service charges: Tronc arrangements: About troncs

Table removed and rewritten for accessibility purposes.

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Use of HMRC's Authorised Mileage Rates

Both tables completely rewritten for accessibility and a narrative given in the summary.

Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure: Comparison with mileage allowance payments

Table removed and rewritten for accessibility purposes.

23 December 2021 published amendments

Earnings of employees and office holders: retirement benefits schemes from 6 April 2006 - employer-financed retirement benefits schemes: overview

Table removed for accessibility purposes.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - employer-financed retirement benefits schemes: definition

Table removed for accessibility purposes.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - employer-financed retirement benefits schemes: payments out of such schemes: overview

Table removed for accessibility and unnecessary bullets removed.

Table removed for accessibility purposes.

22 December 2021 published amendments

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - registered pension schemes: employer's payments into such schemes

Table removed and replaced with sentence for accessibility purposes. Spacing adjustments.

Earnings of Employees and Office Holders: retirement benefits schemes from 6th April 2006 - registered pension schemes: payments from such schemes

References to obsolete RPM manual removed and table with worked example linking to this.

Table removed linking to obsolete guidance in RPM.

Table removed containing obsolete guidance references.

Table removed containing obsolete references.

Removed incorrect guidance link and inserted correct one.

Table redressed for accessibility with narrative provided.

20 December 2021 published amendments

Class 1 NICs : Earnings of employees and office holders : Lump sum payments

Table rewrite to conform with accessibility standards.

Class 1 NICs : Earnings of employees and office holders : Arrears of pay

Table reformatted to be accessible.

Class 1 NICs: Earnings of employees and office holders: Examples of how to calculate grossed-up tax

Table removed for accessibility and worded calculation provided instead for both examples.

Class 1: non-cash vouchers - table of exemptions

Headings added to table along with summary for accessibility purposes.

Class 1: vouchers - non-cash vouchers - exemptions - provided by third party other than employer

Table modified for accessibility and provided with a narrative.

Class 1 NICs: earnings of employees and office holders: payments made on termination of employment: payments in lieu of notice (PILONs) : General

Both tables modified for accessibility and contain narratives.

Both tables updated for accessibility purposes. Narrative added.

Table changed along with headings.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - registered pension schemes: definition

Table removed for accessibility and replaced with paragraph instead.

17 December 2021 published amendments

Class 1 NICs : Earnings of employees and office holders : Lump sum payments

Re-formatted table to accord with accessibility requirements and by adding a description.

Header feature adjusted

15 December 2021 published amendments

National Insurance Manual

Remove contents page for the now defunct NICS avoidance pages.

9 December 2021 published amendments

Childcare up to 5 April 2005: contents

Review dates updated.

Class1: overview of childcare non-cash vouchers: exemptions

Review dates updated. Content still current.

Review dates updated.

Class 1: - non-cash vouchers - exemptions - definition of "childcare"

Bullets reconfigured for readability. Spacing and dates adjusted.

Class 1: - non-cash childcare vouchers -from 6th April 2005 - "childcare voucher” from 6 April 2005- meaning of words in conditions A and B

Spacing altered to remove cut and pasting. Review dates amended.

Class 1: - non-cash qualifying childcare voucher - meaning of registered childcare from 6th April 2005

Review dates updated.

Class 1: - non-cash vouchers - qualifying childcare from 6 April 2005 - meaning of- “approved childcare”

Spacing adjustments. Review dates amended.

Class 1: - non-cash vouchers -qualifying childcare vouchers from 6th April 2005 -childcare that is not “qualifying childcare”

Spacing adjustments. Review dates completed.

Class 1: - non-cash qualifying childcare vouchers from 6th April 2005 - definition of “qualifying week”

Review dates updated.

Class 1: non cash vouchers: definition of “eligible” employee

Review dates updated. Content still extant.

Review dates updated.

29 November 2021 published amendments

Class 1 NICs: Earnings of employees and office holders: Training and similar costs: Working Neighbourhoods Pilot

Changed wording to past-tense. Dates revised.

12 November 2021 published amendments

Class 1 NICs: Earnings of employees and office holders: Trust funds

Updated with correct hyperlinks for pension trust pre and post 2006. Changed review dates.

Class 1 NICs : Earnings of employees and office holders : Employer contributions to an employee’s personal pension up to 5th April 2006

Updated guidance to remove defunct hyperlinks to pension guidance. These are covered in the EIM for both pre and post 2006 input tax position on pensions. Review dates updated.

11 November 2021 published amendments

Class 1 NICs: payment for leaving a Defined Benefit Pension Scheme (DBPS) or for giving up a right in such a scheme

Major alterations to structure and bullets as didn't flow. Review dates updated.

7 October 2021 published amendments

Class 1 NICs : Earnings of employees and office holders : Gifts

Moved spacing and text. Changed content to separate between by reason of employment and 'goodwill'.

16 September 2021 published amendments

Class 1 structural overview: types of National Insurance contributions: not contracted-out rate NICs

republish

22 July 2021 published amendments

Removed content relating to pension rule 6, amended pension rule 4 content to reflect changes in Finance Act 2011 and Taxation of Pensions Act 2014, updated page links from RPSM to the Pensions Tax Manual and housekeeping amendments

12 April 2021 published amendments

Class 4 NICs: computation of liability: profits of a tax year

Guidance on Covid-19 exemption added.

23 March 2021 published amendments

NICs avoidance: Litigation and Settlement Strategy

Updated information and links

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - relevant step related to disregarded earnings

Updated link

17 March 2021 published amendments

NICs avoidance: Disclosure of Tax Avoidance Schemes: general

Link updated

NICs avoidance: Disclosure of Tax Avoidance Schemes: NICs legislation - section 132A Social Security Administration Act 1992

Link updated

NICs avoidance: Disclosure of Tax Avoidance Schemes: NICs legislation - from 1 May 2007

Link updated

NICs avoidance: Disclosure of Tax Avoidance Schemes: NICs legislation - from 1 September 2012

Link updated

NICs avoidance: investigating avoidance: introduction

Link updated

NICs avoidance: investigating avoidance: gathering facts - general

Updated link

NICs avoidance: CS&TD Individuals Policy Directorate roles and responsibilities

Links updated

NICs avoidance: investigating avoidance: section 8 decisions

Updated links

NICs avoidance: resources

Updated links

16 February 2021 published amendments

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - example 2 relevant step counts as employment income

Updated links

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - employer contributions not earmarked

Updated link

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - trustees’ earmark employer’s contributions

Updated link

NICs avoidance: employment income provided through third parties: securities - general

Updated links

NICs avoidance: employment income provided through third parties: securities - amount excluded under Part 7A ITEPA 2003 but treated as earnings for NICs

Updated links

15 February 2021 published amendments

NICs avoidance: treating payments as earnings: introduction

Updated links

NICs avoidance: treating payments as earnings: income from events after acquisition of shares or interests in shares

Updated link

NICs avoidance: Part 7 of the Income Tax (Earnings and Pensions) Act 2003 - employment-related securities

Updated link

NICs avoidance: employment income provided through third parties: NICs regulations

Updated links

NICs avoidance: employment income provided through third parties: Class 1 NICs liability arises

Updated links

NICs avoidance: employment income provided through third parties: remittance basis applies for income tax

Updated links

NICs avoidance: employment income provided through third parties: effect of income tax relief on NICs position section 222 ITEPA

Updated link

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - example 1 payments disregarded from earnings

Updated link

1 February 2021 published amendments

Class 1: Avoidance - contents

Links to NIM04002 TO NIM04012 archived

Archiving reason text added

Class 1 NICs: Earnings of employees and office holders: Trust funds

Archiving reason tect added

31 January 2021 published amendments

Class 1: Avoidance - Background

Page archived

Class 1: Avoidance - Legislation - Part IV Schedule 2 SSCR 2001 from 7 November 1991

Page archived

Class 1: Avoidance - Legislation - Part IV Schedule 2 SSCR 2001 from 1 December 1993

Page archived

Class 1: Avoidance - Legislation - Part IV Schedule 2 SSCR 2001 - from 24 August 1994

Page archived

Class 1: Avoidance - Legislation - Part IV Schedule 2 SSCR 2001 from 6 April 1995

Page archived

Class 1: Avoidance - Schemes identified to date

Page archived

Class 1: Avoidance - Tullett and Tokyo v Secretary of State - additional premiums on life assurance policies - SLIP

Page archived

Class 1: Avoidance - NMB Holdings v Secretary of State - platinum sponge

Page archived

Class 1: Avoidance - Ramsay principle

Page archived

Class 1: Avoidance - payments from an offshore trust fund

Page archived

Legislation - Part III Schedule 3 SSCR 2001 - readily convertible assets from 1 October 1998

Page archived

27 January 2021 published amendments

National Insurance numbers (NINOs): confirming a NINO: confirmation by individual - form CA5403

Correct spelling errors and '156 working days' to '15 working days'.

15 January 2021 published amendments

National Insurance Numbers (NINOs): Format and Security: What a NINO looks like

Update to TRN information.

2020

8 October 2020 published amendments

Class 1A NICs: Liability for Class 1A NICs: Class 1A NICs on termination awards: example 4 – cash and benefit-in-kind used for an agreed period of time

Calculation amended and corrected.

24 September 2020 published amendments

special cases: international - people going to or coming from abroad: row: exemption

Wording amended based on legal advice

19 August 2020 published amendments

special cases: international - people going to or coming from abroad: row: exemption example

Example previously shown related to old legislation

This example relates to legislation that has now been repealed.

16 July 2020 published amendments

Guidance updated following clarification on EFRBS. Bullet point 2 changed from 'it is paid within three months of the individual becoming entitled to it' to 'it is paid within the period beginning 6 months...' (see actual text)

3 June 2020 published amendments

Class 1A National Insurance contributions: liability for Class 1A NICs: table of common benefits liable for Class 1A NICs

Format content correctly so that it displays clearly on GOV.UK.

6 May 2020 published amendments

Class 1: calculating and recording earnings, NICs and NIC rebates: contents

No changes to content. GOV.UK version of this page is blank. Republish page in an attempt to populate the page with content.

27 April 2020 published amendments

Class 1 NICs: Earnings of employees and office holders: payments made on termination of employment: from 6 April 2018

changed

23 March 2020 published amendments

Class 1 NICs: earnings of employees and office holders: payments made on termination of employment: contents

New page NIM02511 added.

20 March 2020 published amendments

Class 1 NICs: Earnings of employees and office holders: payments made on termination of employment: from 6 April 2018

New page to introduce post employment notice pay to Class 1 NICs

Class 1 NICs: earnings of employees and office holders: payments made on termination of employment: contents

Page update to add new page NIM02511 - NICs treatment of payments made on termination of employment from 6 April 2018

19 March 2020 published amendments

Home Responsibilities Protection: what was HRP and who qualified for it: legislation for Northern Ireland

Legislation inserted.

19 February 2020 published amendments

Home Responsibilities Protection: what was HRP and who qualified for it: HRP and entitlement to Child Benefit

Several changes to make the page clear and easier to understand.

Home Responsibilities Protection: what was HRP and who qualified for it: legislation for Great Britain

Legislation inserted at bullets 5 to 8 and other minor changes.

2019

18 December 2019 published amendments

Class 2 National Insurance contributions: payments: time limits for paying: contributory benefits

Major changes including removal of information about regulation 61B of the Social Security (Contributions) Regulations 2001, now included in NIM72270; explanation of due dates added and other changes to make the guidance clearer.

15 October 2019 published amendments

Home Responsibilities Protection: what was HRP and who qualified for it: HRP and entitlement to Child Benefit: transfer of HRP for those who reach State Pension age on 6 April 2008 or later

Several changes to correct legislative references and reflect the legislation.

Home Responsibilities Protection: what is HRP and who qualifies for it: as a foster parent or foster carer

Added legislation and definitions.

Home Responsibilities Protection: what is HRP and who qualifies for it: as a full-time carer

Legislation and various other amendments to bring this page up to date.

Home Responsibilities: what was HRP and who qualified for it: as a carer on Income Support

Legislation updated.

Home Responsibilities Protection: what is HRP and who qualifies for it: claiming HRP

Legislation added and other updates.

Home Responsibilities: what was HRP and who qualified for it: decisions on entitlement

Page archived.

What was HRP and who qualified for it: contents

Link to NIM41355 archived.

Home Responsibilities Protection: recording and using HRP: State Second Pension

Various amendments.

11 October 2019 published amendments

Aggregation of Earnings: Calculating NICs: Earnings Periods: General

Formatted title and text, updated review date.

16 September 2019 published amendments

Tax law rewrite: implications for National Insurance contributions

Page archived. No longer required.

Tax law rewrite: implications for the NIM

Page archived. Guidance now out of date.

28 August 2019 published amendments

NIM33607 - Persons going to and coming from abroad: Paying voluntary NICs - Going to countries not covered by the EC Regulations or a RA: Existing voluntary contributor

Page archived

Persons going to and coming from abroad: Paying voluntary NICs - Contents

Links to NIM33607 archived

22 August 2019 published amendments

Home Responsibilities Protection: what was HRP and who qualified for it: responsibility for policy and administration

Legislation added, updated team names and a minor change.

Home Responsibilities Protection: what was HRP and who qualified for it: overview of conditions for entitlement

Changes made to confirm how the legislation operates.

21 August 2019 published amendments

Home Responsibilities Protection: what was HRP and who qualified for it: what HRP did

Changes to the 2nd and 3rd paragraphs to confirm how the legislation operates and few other minor changes.

19 August 2019 published amendments

Class 2 National Insurance contributions from 6 April 2015: payments: contents

Page NIM72270 added.

19 July 2019 published amendments