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HMRC internal manual

National Insurance Manual

National Insurance Manual: recent changes

Below are details of the amendments that were published on 01 April 2010 (see the update index for all updates)

Section Details of update
NIM05630 Class 1 NIC liability on car parking fines - Rewritten to aid understanding
NIM17700 New guidance about co-ordinating action on Class 1A National Insurance contributions and income taxes
NIM20011 Small earnings from subsidiary self-employment - removal of administrative concession
NIM29002 Mariners - Updated to reflect the fact that work relating to the National Insurance contributions liability of mariners is centralised and dealt with in Cardiff