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HMRC internal manual

National Insurance Manual

Class 1 structural overview from 6 April 2009: contents

  1. NIM01201
    Class 1 Structural Overview from 6 April 2009: Introduction
  2. NIM01202
    Class 1 Structural Overview from 6 April 2009: Background
  3. NIM01203
    Class 1 Structural Overview from April 2009: The Lower Earnings Limit (‘LEL’)
  4. NIM01204
    Class 1 Structural Overview from April 2009: The Primary Threshold (‘PT’) & the Secondary Threshold (‘ST’)
  5. NIM01205
    Class 1 Structural Overview from April 2009: The Upper Accrual Point (UAP)
  6. NIM01206
    Class 1 Structural Overview from April 2009: Calculating earnings limits & thresholds for pay intervals of other than a week
  7. NIM01207
    Class 1 Structural Overview from April 2009: Earnings limits, thresholds & NIC rebate: From 6 April 2009
  8. NIM01208
    Class 1 Structural Overview from April 2009: Not contracted-out rate NICs
  9. NIM01209
    Class 1 Structural Overview from April 2009: Types of National Insurance contributions: Contracted-out rate NICs
  10. NIM01210
    Class 1 Structural Overview from April 2009: Occupational and Personal Pension Schemes
  11. NIM01211
    Class 1 Structural Overview from 6 April 2009: Structural changes: Married women and widows reduced rate NICs
  12. NIM01212
    Class 1 Structural Overview from 6 April 2009: Assessing primary Class 1 NICs from 6 April 2009.
  13. NIM01220
    Class 1 Structural Overview from 6 April 2009: Assessing primary Class 1 NICs from 6 April 2009: Examples - contents
  14. NIM01230
    Class 1 Structural Overview from 6 April 2009: Structural changes: Secondary NICs
  15. NIM01240
    Class 1 Structural Overview from 6 April 2009: Structural changes: Effect on entitlement to contributory benefits
  16. NIM01250
    Class 1 Structural Overview from 6 April 2009: Structural changes: The Class 1 and 2 annual maximum: contents
  17. NIM01270
    Class 1 Structural Overview - From April 2009: Structural changes: The Class 1 and 2 maximum: Examples: contents
  18. NIM01280
    Class 1 Structural Overview from 6 April 2009: Changes to the deferment process from 6 April 2009
  19. NIM01281
    Class 1 Structural Overview from 6 April 2009: Changes to the deferment process from 6 April 2009: Unofficial Deferment
  20. NIM01290
    Class 1 Structural Overview from 6 April 2009: Changes to the excess refund process from 6 April 2009