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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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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. NIM12028
    Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Examples: Regular monthly salary - 1999/00
  28. NIM12029
    Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Examples: Fees voted - 1999/00
  29. NIM12030
    Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Examples: Regular salary and personal expenses paid - 1999/00
  30. NIM12031
    Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Examples: Regular monthly salary - 2000/01
  31. NIM12032
    Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Examples: Fees voted - 2000/01
  32. NIM12033
    Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Examples: Regular salary and personal expenses paid - 2000/01