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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Class 4 NICs: contents

The following guidance relates to periods after the introduction of Self-Assessment. For guidance on earlier periods contact CTIS (Technical).

  1. NIM24505
    Class 4 NICs: Who is liable: summary
  2. NIM24510
    Class 4 NICs: Who is liable: the main exceptions
  3. NIM24515
    Class 4 NICs: who is liable: residence
  4. NIM24520
    Class 4 NICs: Who is liable: partnerships
  5. NIM24521
    Class 4 NICs Who is liable:Sleeping partners an introduction
  6. NIM24522
    Class 4 NICs Who is liable:Sleeping partners - Background
  7. NIM24523
    Class 4 NICs Who is liable:Sleeping partners - Liability to pay Class 2 and 4 NICs from the 2013 to 2014 tax year
  8. NIM24524
    Class 4 NICs Who is liable: Sleeping partners - the position for tax years prior to 2013 to 2014
  9. NIM24525
    Class 4 NICs: Who is liable: gender recognition
  10. NIM24600
    Class 4 NICs: Computation of liability: summary
  11. NIM24605
    Class 4 NICs: Computation of liability: profits of a tax year
  12. NIM24610
    Class 4 NICs: Computation of liability: losses
  13. NIM24615
    Class 4 NICs: Computation of liability: example
  14. NIM24620
    Class 4 NICs: computation of liability: earnings from employed earner’s employment taxable as income from a trade, profession or vocation
  15. NIM24625
    Class 4 NICs: computation of liability: earnings from employed earner’s employment included in the calculation of the profits of a trade, profession or vocation
  16. NIM24630
    Class 4 NICs: computation of liability: particular trades: divers and diving supervisors
  17. NIM24635
    Class 4 NICs: computation of liability: particular trades: marine pilots
  18. NIM24640
    Class 4 NICs: computation of liability: particular trades: sub-postmasters: periods up to 2002 to 2003
  19. NIM24700
    Class 4 NICs: administration: assessment and collection
  20. NIM24705
    Class 4 NICs: administration: interest on late payment
  21. NIM24710
    Class 4 NICs: administration: appeals
  22. NIM24715
    Class 4 NICs: administration: error or mistake relief