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HMRC internal manual

National Insurance Manual

NICs avoidance: employment income provided through third parties: contents

  1. NIM52001
    NICs avoidance: employment income provided through third parties: introduction
  2. NIM52050
    NICs avoidance: employment income provided through third parties: NICs regulations
  3. NIM52100
    NICs avoidance: employment income provided through third parties: treating employment income as earnings
  4. NIM52150
    NICs avoidance: employment income provided through third parties: Class 1 NICs liability arises
  5. NIM52250
    NICs avoidance: employment income provided through third parties: amount of earnings
  6. NIM52300
    NICs avoidance: employment income provided through third parties: date of payment of earnings
  7. NIM52350
    NICs avoidance: employment income provided through third parties: earnings paid to or for the benefit of an earner
  8. NIM52400
    NICs avoidance: employment income provided through third parties: exclusions from employment income
  9. NIM52450
    NICs avoidance: employment income provided through third parties: conditional exclusions from employment income
  10. NIM52500
    NICs avoidance: employment income provided through third parties: preventing double taxation
  11. NIM52550
    NICs avoidance: employment income provided through third parties: remittance basis applies for income tax
  12. NIM52600
    NICs avoidance: employment income provided through third parties: after employee dies
  13. NIM52650
    NICs avoidance: employment income provided through third parties: prevention of NICs on same amounts twice
  14. NIM52700
    NICs avoidance: employment income provided through third parties: effect of income tax relief on NICs position - general
  15. NIM52750
    NICs avoidance: employment income provided through third parties: effect of income tax relief on NICs position section 222 ITEPA
  16. NIM52800
    NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - general
  17. NIM52850
    NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - amount treated as earnings for NICs purposes
  18. NIM52900
    NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - payments disregarded from earnings
  19. NIM52950
    NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - relevant step related to disregarded earnings
  20. NIM53000
    NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - example 1 payments disregarded from earnings
  21. NIM53050
    NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - example 2 relevant step counts as employment income
  22. NIM53100
    NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - employer contributions not earmarked
  23. NIM53150
    NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - trustees’ earmark employer’s contributions
  24. NIM53500
    NICs avoidance: employment income provided through third parties: securities - general
  25. NIM53550
    NICs avoidance: employment income provided through third parties: securities - amount excluded under Part 7A ITEPA 2003 but treated as earnings for NICs