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HMRC internal manual

National Insurance Manual

Class 1A National Insurance contributions: Special Class 1A NICs cases: Removal benefits and expenses: Contents

  1. NIM16251
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Removal benefits and expenses: General
  2. NIM16255
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Removal benefits and expenses: Position before 6 April 2000
  3. NIM16260
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Removal benefits and expenses: Position from 6 April 2000
  4. NIM16265
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Removal benefits and expenses: Exemptions
  5. NIM16270
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Removal benefits and expenses: Class 1 and Class 1A NICs on removal benefits and expenses
  6. NIM16275
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Removal benefits and expenses: Examples: Class 1A NICs due on removal benefits and expenses
  7. NIM16278
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Removal benefits and expenses: Removal expenses incurred after end of year of assessment following year employee starts new job
  8. NIM16280
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Removal benefits and expenses: Employee relocates abroad
  9. NIM16285
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Removal benefits and expenses: Relocation moves before 6 April 1998
  10. NIM16290
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Removal benefits and expenses: Example - Removal benefits and expenses exceed £8,000 limit