Summary

Guidance on the law relating to National Insurance contributions including classification, refund and confirming National Insurance Numbers (NINO)

Contents

  1. NIM00001
    Overview and Purpose: Contents
  2. NIM01000CO
    Class 1 National Insurance contributions: contents
  3. NIM13000CO
    Class 1A National Insurance contributions: contents
  4. NIM18000
    Class 1B National Insurance Contributions: Contents
  5. NIM20000CO
    Class 2 National Insurance Contributions: Contents
  6. NIM24000CO
    Class 4 National Insurance Contributions: Contents
  7. NIM25000CO
    Class 3 National Insurance contributions: contents
  8. NIM27000CO
    Special Cases: contents
  9. NIM37000CO
    Refunds of NICs: contents
  10. NIM39000
    National Insurance Numbers: contents
  11. NIM41000
    Non-benefit credits: Overview: contents
  12. NIM41300
    Home Responsibilities Protection: contents
  13. NIM70000
    Class 2 National Insurance contributions from 6 April 2015: General information: Contents
  14. NIM71000
    Class 2 National Insurance contributions from 6 April 2015: international: contents
  15. NIM72000
    Class 2 National Insurance contributions from 6 April 2015: payments: contents
  16. NIM73000
    Small Earnings Exceptions
  17. NIM74000
    Class 2 National Insurance contributions from 6 April 2015: special cases: contents
  18. NIM75000
    Class 2 National Insurance contributions from 6 April 2015: Maternity Allowance: contents
  19. NIMAPP1-0
    Appendix 1: Draft letters
  20. NIMABBR
    Abbreviations