NIM51001 - NICs Avoidance: Part 7 of the Income Tax (Earnings and Pensions) Act 2003 - employment related securities

Information concerning employment related securities to do with NICs avoidance is covered elsewhere in the Employment Related Securities Manual (ERSM) ERSM20205

Further information concerning reported avoidance schemes is contained within our guidance the Avoidance Handling Process (AHP) AHP3400