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HMRC internal manual

National Insurance Manual

From:: HM Revenue & Customs
Published: 11 April 2016
Updated:: 25 April 2024 - See all updates

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Contents
NIM42000
NIM52000

NIM52100 - NICs avoidance: employment income provided through third parties: treating employment income as earnings

Page archived. Covered elsewhere within Counter Avoidance guidance.

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