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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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NICs avoidance: employment income provided through third parties: date of payment of earnings

For Class 1 NICs purposes, where an amount counts as employment income under Part 7A of ITEPA 2003 and it is not already earnings for NICs, it is treated as earnings. The date of payment is the date the relevant third person takes the relevant step giving rise to the Part 7A income.

For ‘relevant third person’ guidance, see EIM45035.

For ‘relevant step’ guidance, see from EIM45055 onwards.

For guidance about when Class 1 NICs liability may arise on an amount which counts as employment income under Part 7A of ITEPA, see NIM52150.