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HMRC internal manual

National Insurance Manual

Overview and purpose: the structure of the NIM

The National Insurance Manual (NIM) provides details of the current structure and assessment of all classes of National Insurance Contributions (NICs), as well as some historic information. There is some historical information relating NICs rates available on Gov.UK.(This content has been withheld because of exemptions in the Freedom of Information Act 2000)   

The NIM is broken down into seven main sections. These sections follow the six classes of NICs plus a section dedicated to Special Cases. This structure is broadly in line with the structure of the law relating to NICs, found in the Social Securit Contributions and Benefits Act (SSCBA) 1992. 

The six Classes of NICs

The NIM covers the six classes of NICs. These are:

Special cases

The Special Cases section of the NIM covers: