NIM02080 - Class 1 NICs: Earnings of employees and office holders: Community Charge paid by the employer: General

The Community Charge relates only to situations prior to 1 April 1993, as it was replaced by the Council Tax from that date. But be aware that the Community Charge and Council Tax were not introduced in Northern Ireland.

The 1992 to 1993 tax year is now outside the time limits for the collection of arrears. This is not, however, the position in Scotland, and guidance on this issue is therefore included in the event that you should come across payments of the Community Charge in relation to a case in Scotland.

The guidance is provided in the following paragraphs:

1. NIM02081

   Class 1 NICs: Earnings of employees and office holders: Community Charge paid by the employer: Categories of Community Charge
2. NIM02082

   Class 1 NICs: Earnings of employees and office holders: Community Charge paid by the employer: Personal Community Charge paid by the employer
3. NIM02083

   Class 1 NICs: Earnings of employees and office holders: Community Charge paid by the employer: Standard Community Charge paid by the employer on relocation