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HMRC internal manual

National Insurance Manual

Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 2002/03 general completion of P11

Although for the 2002/03 tax year the earnings limits, thresholds and percentage rates

have all changed, the method of calculation and recording and reporting requirements

remain the same as for the 2001/02 tax year.

For examples showing completion of the P11 for the 2001/02 tax year for:

  • not contracted-out employment, see NIM11024 
  • contracted-out salary related (COSR) scheme, see NIM11025 
  • contracted-out money purchase (COMP) scheme, see NIM11026.