NIM12000 - Class 1: Calculating Class 1 NICs for Directors - Contents

1. NIM12001

   Class 1: Calculating Class 1 NICs for Directors: Introduction
2. NIM12002

   Class 1: Calculating Class 1 NICs for Directors: Definition of director: Class 1 NICs
3. NIM12003

   Class 1: Calculating Class 1 NICs for Directors: Definition of director: Annual earnings period
4. NIM12004

   Class 1: Calculating Class 1 NICs for Directors: Fees received by professional partnerships and other companies: Introduction
5. NIM12005

   Class 1: Calculating Class 1 NICs for Directors: Fees received by professional partnerships
6. NIM12006

   Class 1: Calculating Class 1 NICs for Directors: Fees received by professional partnerships: Definition of insubstantial
7. NIM12007

   Class 1: Calculating Class 1 NICs for Directors: Fees received by other companies: Formal right to appoint director
8. NIM12008

   Class 1: Calculating Class 1 NICs for Directors: Fees received by other companies: No formal right to appoint a director
9. NIM12009

   Class 1: Calculating Class 1 NICs for Directors: Fees received by other companies: No formal right to appoint a director: Control test
10. NIM12010

    Class 1: Calculating Class 1 NICs for Directors: Fees received by other companies: Definition of company
11. NIM12011

    Class 1: Calculating Class 1 NICs for Directors: Miscellaneous: Consultancy fees
12. NIM12012

    Class 1: Calculating Class 1 NICs for Directors: Miscellaneous: Dividends
13. NIM12013

    Class 1: Calculating Class 1 NICs for Directors: Miscellaneous: Concession for non-resident directors
14. NIM12014

    Class 1: Calculating Class 1 NICs for Directors: Directors loan accounts and payments on account of earnings: Introduction
15. NIM12015

    Class 1: Calculating Class 1 NICs for Directors: Directors' loan accounts and payments on account of earnings: Miscellaneous
16. NIM12016

    Class 1: Calculating Class 1 NICs for Directors: Directors loan accounts: Background
17. NIM12017

    Class 1: Calculating Class 1 NICs for Directors: Withdrawals from directors loan accounts
18. NIM12018

    Class 1: Calculating Class 1 NICs for Directors: Identifying whether withdrawals are loans or earnings
19. NIM12019

    Class 1: Calculating Class 1 NICs for Directors: Directors loan accounts: Avoidance of double charge
20. NIM12020

    Class 1: Calculating Class 1 NICs for Directors: Directors loan accounts: Other liabilities
21. NIM12021

    Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Introduction
22. NIM12022

    Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Appointed or ceasing during a tax year
23. NIM12023

    Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Multiple Directorships or re-appointed during a tax year
24. NIM12024

    Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Directorship ceases and employment starts
25. NIM12025

    Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Directorship ceases and earnings paid in subsequent tax years
26. NIM12026

    Class 1: Calculating Class 1 NICs for Directors: Payments on account of earnings related contributions
27. NIM12027

    Class 1: Calculating Class 1 NICs for Directors: AEP: Examples
28. NIM12028

    Calculating Class 1 NICs for Directors: Annual earnings periods: Examples: Regular monthly salary – 2021 to 2022
29. NIM12029

    Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Examples: Fees voted - 1999/00
30. NIM12030

    Calculating Class 1 NICs for Directors: Annual earnings periods: Examples: Regular salary and personal expenses paid – 2021 to 2022
31. NIM12031

    Calculating Class 1 NICs for Directors: Annual earnings periods: Examples: Regular monthly salary alternative method - 2021 to 2022