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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Class 1 structural overview: types of National Insurance contributions: contracted-out rate NICs: NICs rebate

Please refer to:

  • NIM01014 for the 1998 to 1999 and earlier tax years
  • NIM01013 for the 1999 to 2000 tax year
  • NIM01012 for the 2000 to 2001 tax year
  • NIM01011 for the 2001 to 2002, to 2008 to 2009 tax year
  • NIM01209 for the 2009 to 2010 tax year onwards.