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HMRC internal manual

National Insurance Manual

NICs avoidance: resources

Listed below are links to resources for staff working cases that include NICs avoidance.

HMRC staff guidance

  • Avoidance Handling Process(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Compliance Handbook 
  • Compliance Operational Guidance 
  • Debt Management and Banking Manual 
  • Decisions and Appeals for National Insurance and Statutory Payments 
  • Employment Income Manual 

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

CA’s intranet site(This content has been withheld because of exemptions in the Freedom of Information Act 2000)