NIM52000 - NICs avoidance: employment income provided through third parties: contents

1. NIM52150

   NICs Avoidance: Employment income provided through third parties: Class 1 NICs liability arises
2. NIM52300

   NICs Avoidance: Employment income provided through third parties: Date of payment of earnings
3. NIM52350

   NICs Avoidance: Employment income provided through third parties: Earnings paid to or for the benefit of an earner
4. NIM52400

   NICs Avoidance: Employment income provided through third parties: Exclusions from employment income
5. NIM52450

   NICs Avoidance: Employment income provided through third parties: Conditional exclusions from employment income
6. NIM52500

   NICs Avoidance: Employment income provided through third parties: Preventing double taxation
7. NIM52550

   NICs Avoidance: Employment income provided through third parties: Remittance basis applies for income tax
8. NIM52600

   NICs Avoidance: Employment income provided through third parties: After employee dies
9. NIM52650

   NICs Avoidance: Employment income provided through third parties: Prevention of NICs on same amounts twice
10. NIM52700

    NICs Avoidance: Employment income provided through third parties: Effect of income tax relief on NICs position - general
11. NIM52750

    NICs Avoidance: Employment income provided through third parties: Effect of income tax relief on NICs position - section 222 ITEPA 2003
12. NIM52800

    NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes - general
13. NIM52850

    NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes – amount treated as earnings for NICs purposes
14. NIM52900

    NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes – payments disregarded from earnings
15. NIM52950

    NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes – relevant step related to disregarded earnings
16. NIM53000

    NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes – example 1 payments disregarded from earnings
17. NIM53050

    NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes – example 2 relevant step counts as employment income
18. NIM53100

    NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes – employer contributions not earmarked
19. NIM53150

    NICs Avoidance: Employment income provided through third parties: Employer Financed Retirement Benefit Schemes – trustees’ earmark employer’s contributions
20. NIM53500

    NICs Avoidance: Employment income provided through third parties: Securities - general
21. NIM53550

    NICs Avoidance: Employment income provided through third parties: Securities – amount excluded under Part 7A ITEPA but treated as earnings for NICs
22. NIM53555

    2019 loan charge