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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
, see all updates




A/c Account
AGM Annual General Meeting
All ER All England Law Reports
AMR Authorised Mileage Rates
APP Appropriate Personal Pension


BA Bereavement Allowance
BP Bereavement Payment
BFPO British Forces Post Office


CATS Regs Categorisation of Earners Regulations 1978
CNR Centre for Non Residents;
COMP Contracted-out Money Purchase
COSR Contracted-out Salary Related


DCC Double Contributions Convention
DD Direct Debit
DL Domestic Legislation
DOTAS Disclosure of Tax Avoidance Schemes
DWP Department for Work and Pensions
DWS Deduction working sheet


EC European Community
EE/ET Employee’s Earnings Threshold
EEA European Economic Area
EEC European Economic Community
EFTA European Free Trade Area
EFRBS Employer Financed Retirement Benefit Schemes
EGM Extraordinary General Meeting
ER/ET Employer’s Earnings Threshold
ESC Extra-Statutory Concession
ET Earnings Threshold


FA 1998 Finance Act 1988
FA 1998 Finance Act 1998
FA 2003 Finance Act 2003
FA 2008 Finance Act 2008
FURBS Funded Unapproved Retirement Benefit Scheme


HA Health Authority
HMF Her Majesty’s Forces
HMRC Her Majesty’s Revenue and Customs
HRP Home Responsibility Protection


ICTA Income and Corporation Taxes Act 1988
ILA Individual Learning Account
IR Inland Revenue
IRAO Inland Revenue Accounts Office
IREC Inland Revenue Enquiry Centre
ITEPA 2003 Income Tax (Earnings and Pensions) Act 2003


LA Local Authority
LEL Lower Earnings Limit


NI National Insurance
NICA 2006 National Insurance Contributions Act 2006
NICO National Insurance Contributions Office
NICs National Insurance contributions
NIM National Insurance Manual
NINO National Insurance Number


para/para. Paragraph
PAYE Pay As You Earn
PILON Payment in lieu of Notice
PILOR Payment in lieu of Remuneration
PP Personal Pension
PSA PAYE Settlement Agreement
PT Primary Threshold
PTCPP Personal Tax Customer Product and Process


QB Quarterly Bill


r/r./reg/reg. regulation
RA Reciprocal Agreement
RCA Readily Convertible Asset
RoW Rest of the World
RP Retirement Pension


s. section
SAP Statutory Adoption Pay
SEE Small earnings exception
SHP Stakeholder Pension
SLIP Single Life Insurance Premium
SMP Statutory Maternity Pay
SP Statement of Practice
SPP Statutory Paternity Pay
SRN scheme reference number
SSAA 1992 Social Security Administration Act 1992
SSCBA 1992 Social Security Contributions and Benefits Act 1992
SS(C)R 2001 Social Security (Contributions) Regulations 2001
SSC(ToF)A 1999 Social Security Contributions (Transfer of Functions, etc.) Act 1999
SSP Statutory Sick Pay
ST Secondary Threshold


TAS Taxed Award Scheme
TC Tax Cases
TSM Technical Support Manager


UEL Upper Earnings Limit
UK United Kingdom;


VAT Value Added Tax
VDU Visual Display Unit


WPA Widowed Parent’s Allowance
WRA Working Rule Agreement