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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
, see all updates

Class 1 NICs : Earnings of employees and office holders : Trust funds

See NIM04000 on Class 1 Avoidance and NIM02155 on FURBS up to 5th April 2006. NIM02700 (contents) givesguidance on retirement benefits schemes from 6th April 2006.