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HMRC internal manual

National Insurance Manual

NIM12019 - Class 1: Calculating Class 1 NICs for Directors: Directors’ Loan Accounts: Avoidance of double charge

Regulation 22 SSCR 2001

Regulation 22 SSCR 2001 only treats payments on account of earnings if they are notalready liable. There cannot therefore be any liability under regulation 22 if thepayments are already liable earnings under sections 3 and 6 SSCBA 1992.