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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Class 1 NICs : Earnings of employees and office holders : Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: Contents

  1. NIM02156
    Class 1 NICs: Earnings of employees and office holders: Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: General
  2. NIM02157
    Class 1 NICs: Earnings of employees and office holders: Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: Payments made by an employer into a scheme before 6 April 1998
  3. NIM02158
    Class 1 NICs: Earnings of employees and office holders: Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: Payments made by an employer into a scheme on or after 6 April 1998: Separate trust funds for each employee
  4. NIM02159
    Class 1 NICs: Earnings of employees and office holders: Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: Payments made by an employer into a scheme on or after 6 April 1998: Single trust fund covering a number of employees -
  5. NIM02160
    Class 1 NICs: Earnings of employees and office holders: Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: Payments made by an employer into a scheme on or after 6 April 1998: Single trust fund covering a number of employees -
  6. NIM02161
    Class 1 NICs: Earnings of employees and office holders: Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: Schemes excluded from NICs
  7. NIM02162
    Class 1 NICs: Earnings of employees and office holders: Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: NIC liability where schemes are granted interim approval for tax purposes
  8. NIM02163
    Class 1 NICs: Earnings of employees and office holders: Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: Refunds where NICs paid in respect of a period for which a scheme subsequently receives tax approval