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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Class 2 National Insurance contributions: Small Earnings Exception: contents

  1. NIM21001
    Class 2 National Insurance contributions: Small Earnings Exception: General
  2. NIM21003
    Class 2 National Insurance contributions: Small Earnings Exception: Evidence of earnings
  3. NIM21004
    Class 2 National Insurance contributions: Small Earnings Exception: Evidence of earnings: New business
  4. NIM21005
    Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated
  5. NIM21006
    Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Capital items
  6. NIM21007
    Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Capital expenditure
  7. NIM21008
    Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Sale of a capital item
  8. NIM21009
    Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Grants
  9. NIM21010
    Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Loans to business
  10. NIM21011
    Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Admissible expenses: General
  11. NIM21012
    Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Admissible expenses: Private/domestic expenses
  12. NIM21013
    Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Admissible expenses: Adjustments for private or domestic expenses
  13. NIM21014
    Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Admissible expenses: Depreciation and capital allowances
  14. NIM21015
    Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Admissible expenses: Personal drawings
  15. NIM21016
    Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Admissible expenses: Stock withdrawals
  16. NIM21017
    Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Admissible expenses: Losses from past trading year
  17. NIM21018
    Class 2 National Insurance contributions: Small Earnings Exception: How net profit is calculated: Admissible expenses: Profits "ploughed back into the business"
  18. NIM21019
    Class 2 National Insurance contributions: Small Earnings Exception: Special groups: Sub-postmasters & others who include Class 1 earnings in the trade receipts of their business
  19. NIM21020
    Class 2 National Insurance contributions: Small Earnings Exception: Special groups: Partnerships
  20. NIM21021
    Class 2 National Insurance contributions: Small Earnings Exception: Special groups: Partners' salaries
  21. NIM21022
    Class 2 National Insurance contributions: Small Earnings Exception: Special groups: Spouse's wage
  22. NIM21023
    Class 2 National Insurance contributions: Small Earnings Exception: Special groups: Boarders
  23. NIM21024
    Class 2 National Insurance contributions: Small Earnings Exception: Special groups: Members of religious orders
  24. NIM21025
    Class 2 National Insurance contributions: Small Earnings Exception: Special groups: Child minders
  25. NIM21026
    Class 2 National Insurance contributions: Small Earnings Exception: Special groups: Foster parents
  26. NIM21027
    Class 2 National Insurance contributions: Small Earnings Exception: Special groups: New Deal 50plus payments
  27. NIM21028
    Class 2 National Insurance contributions: Small Earnings Exception: Special Groups: New Enterprise Allowance and similar schemes
  28. NIM21040
    Class 2 National Insurance contributions: Small Earnings Exception: Duration of exception: Start date
  29. NIM21041
    Class 2 National Insurance contributions: Small Earnings Exception: Duration of exception: End date
  30. NIM21042
    Class 2 National Insurance contributions: Small Earnings Exception: Duration of exception: Backdating into a previous tax year
  31. NIM21043
    Class 2 National Insurance contributions: Small Earnings Exception: Duration of exception: Contributions already paid
  32. NIM21044
    Class 2 National Insurance contributions: Small Earnings Exception: Duration of exception: Policy on Paying Voluntary National Insurance contributions