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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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NICs anti-avoidance measures


The Department of Social Security, Inland Revenue and HMRC (previously Department of Social Security and Inland Revenue) have introduced many measures to put an end to some arrangements designed to avoid NICs.

Measures introduced in the 1990s were amendments to the Social Security (Contributions) Regulations 1979 (SI 1979 No 591). Guidance on these measures is not available. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Other measures

Those amendments to the regulations changed the nature of arrangements used to avoid NICs, but did not stop some employers trying to avoid NICs. For details about further measures introduced to counter NICs avoidance, see from NIM50050.