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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Class 1A National Insurance contributions: Calculating Class 1A NICs: Contents

  1. NIM15001
    Class 1A National Insurance contributions: Calculating Class 1A NICs: General
  2. NIM15002
    Class 1A National Insurance contributions: Calculating Class 1A NICs: Importance of the P11D to the calculation of Class 1A NICs
  3. NIM15003
    Class 1A National Insurance contributions: Calculating Class 1A NICs: Employers using P11D substitute forms or lists
  4. NIM15004
    Class 1A National Insurance contributions: Calculating Class 1A NICs: Employers who payroll benefits
  5. NIM15005
    Class 1A National Insurance contributions: Calculating Class 1A NICs: Reporting benefits on form P11D for Class 1A NICs purposes
  6. NIM15006
    Class 1A National Insurance contributions: Calculating Class 1A NICs: Using the P11D(b) adjustment facility where benefit reported on P11D in a non Class 1A NICs box
  7. NIM15010
    Class 1A National Insurance contributions: Calculating Class 1A NICs: Calculating the total amount of Class 1A NICs due in a tax year
  8. NIM15020
    Class 1A National Insurance contributions: Calculating Class 1A NICs: Percentage rate for calculating Class 1A NICs
  9. NIM15021
    Class 1A National Insurance contributions: Calculating Class 1A NICs: Table of percentage rates for calculating Class 1A NICs
  10. NIM15030
    Class 1A National Insurance contributions: Calculating Class 1A NICs: Calculating the total amount of Class 1A NICs due in a tax year: Example
  11. NIM15100
    Class 1A National Insurance contributions: Calculating Class 1A NICs: Calculating the total amount of Class 1A NICs due in a tax year: Disputed calculations
  12. NIM15200
    Class 1A National Insurance contributions: Calculating Class 1A NICs: Amounts made good by the employee: contents
  13. NIM15300
    Class 1A NICs: Calculating Class 1A NICs: Adjusting the amount of Class 1A NICs due
  14. NIM15400
    Class 1A NICs: Calculating Class 1A NICs: Reducing the amount of Class 1A NICs due
  15. NIM15500
    Class 1A NICs: Calculating Class 1A NICs: Fully matching tax deductions
  16. NIM15550
    Class 1A NICs: Calculating Class 1A NICs: Partial tax deductions: contents
  17. NIM15600
    Class 1A National Insurance contributions: Calculating Class 1A NICs: Establishing whether a fully matching deduction is available: contents