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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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NIM10023 - Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Total earnings do not reach LEL: Tax years 1998/1999 & earlier

Where aggregated earnings do not reach the LEL, no NICs are due.