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HMRC internal manual

National Insurance Manual

NICs Avoidance - anti-avoidance measures: General Anti-Abuse Rule (GAAR): Overview

Section 10 National Insurance Contributions Act (NICA) 2014

Section 10 NICA 2014 amends Part 5 Finance Act 2013 so that the GAAR provisions also apply to National Insurance contributions (NICs).

For NICs purposes, the GAAR can be applied under section 10(7) NICA 2014 to any NICs arrangements entered into on or after 13 March 2014 (that is, the date upon which the National Insurance Contributions Act 2014 was enacted).

Further information on the GAAR can be found here (GOV.UK).