NIM52000 - NICs avoidance: employment income provided through third parties: contents
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NIM52150NICs Avoidance: Employment income provided through third parties: Class 1 NICs liability arises
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NIM52300NICs Avoidance: Employment income provided through third parties: Date of payment of earnings
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NIM52350NICs Avoidance: Employment income provided through third parties: Earnings paid to or for the benefit of an earner
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NIM52400NICs Avoidance: Employment income provided through third parties: Exclusions from employment income
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NIM52450NICs Avoidance: Employment income provided through third parties: Conditional exclusions from employment income
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NIM52500NICs Avoidance: Employment income provided through third parties: Preventing double taxation
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NIM52550NICs Avoidance: Employment income provided through third parties: Remittance basis applies for income tax
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NIM52600NICs Avoidance: Employment income provided through third parties: After employee dies
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NIM52650NICs Avoidance: Employment income provided through third parties: Prevention of NICs on same amounts twice
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NIM52700NICs Avoidance: Employment income provided through third parties: Effect of income tax relief on NICs position - general
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NIM52750NICs Avoidance: Employment income provided through third parties: Effect of income tax relief on NICs position - section 222 ITEPA 2003
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NIM52800NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes - general
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NIM52850NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes – amount treated as earnings for NICs purposes
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NIM52900NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes – payments disregarded from earnings
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NIM52950NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes – relevant step related to disregarded earnings
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NIM53000NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes – example 1 payments disregarded from earnings
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NIM53050NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes – example 2 relevant step counts as employment income
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NIM53100NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes – employer contributions not earmarked
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NIM53150NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes – trustees’ earmark employer’s contributions
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NIM53500NICs Avoidance: Employment income provided through third parties: Securities - general
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NIM53550NICs Avoidance: Employment income provided through third parties: Securities – amount excluded under Part 7A ITEPA but treated as earnings for NICs
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NIM535552019 loan charge