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HMRC internal manual

National Insurance Manual

Class 1A National Insurance contributions: Liability for Class 1A NICs: Contents

  1. NIM13001
    Class 1A National Insurance contributions: Liability for Class 1A NICs: Introduction
  2. NIM13002
    Class 1A National Insurance contributions: Liability for Class 1A NICs: Effect of the Income Tax (Earnings and Pensions) Act 2003
  3. NIM13003
    Class 1A National Insurance contributions: Liability for Class 1A NICs: General principles
  4. NIM13005
    Class 1A National Insurance contributions: Liability for Class 1A NICs: Guidance for employers
  5. NIM13010
    Class 1A National Insurance contributions: Liability for Class 1A NICs: Legislation
  6. NIM13020
    Class 1A National Insurance contributions: Liability for Class 1A NICs: Conditions to be satisfied for liability to arise: contents
  7. NIM13100
    Class 1A National Insurance contributions: Liability for Class 1A NICs: Person liable to pay Class 1A NICs: contents
  8. NIM13120
    Class 1A NICs: Liability for Class 1A NICs: Employer is self-employed or trading as a partnership
  9. NIM13130
    Class 1A NICs: Liability for Class 1A NICs: Benefits provided to family or household members
  10. NIM13132
    Class 1A NICs: Liability for Class 1A NICs: Benefits provided on termination of employment
  11. NIM13140
    Class 1A NICs: Liability for Class 1A NICs: Benefits liable for Class 1A NICs
  12. NIM13145
    Class 1A NICs: Liability for Class 1A NICs: Calculating the cash value of a benefit: contents
  13. NIM13150
    Table of common benefits liable for Class 1A NICs
  14. NIM13160
    Class 1A NICs: Liability for Class 1A NICs: Importance of identifying whether earnings or benefits are liable for Class 1 NICs or Class 1A NICs
  15. NIM13170
    Class 1A NICs: Liability for Class 1A NICs: Identifying whether a benefit has been provided: contents