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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

National Insurance Manual: recent changes

Below are details of the amendments that were published on 15 April 2011 (see the update index for all updates)

Section Details of update
   
NIM20001 Amalgamated NIM20001 and NIM20004. Sets out the conditions that must be satisfied for Class 2 NICs liability to arise.
NIM20002 Page deleted - guidance now at NIM20050
NIM20003 Page deleted - guidance now at NIM20200
NIM20004 Page deleted - guidance amended and incorporate into later pages
NIM20005 Page on due dates for payment deleted - guidance amended and incorporated into later pages
NIM20006 Page deleted - guidance now at NIM20700
NIM20007 Page deleted - guidance now at NIM20725
NIM20008 Page deleted - new section about payment of voluntary Class 2 NICs starts at NIM23500
NIM20009 Page deleted - guidance now at NIM20750
NIM20010 Page deleted - guidance now at NIM20775
NIM20011 Page deleted - guidance now at NIM20800
NIM20050 Guidance on residency conditions that must be satisfied for Class 2 NICs liability to arise expanded.
NIM20100 New page - About the definition of a self-employed earner
NIM20150 New page - About persons treated as self-employed
NIM20200 This page expands the guidance about a contribution week, which was in NIM20003
NIM20250 to NIM20675  New section about how and when Class 2 National Insurance contributions can be paid. This reflects the changes that were introduced from April 2011 to simplify the collection of Class 2 NICs by
NIM20700 Page was originally NIM20006 - renumbered
NIM20725 Page was originally NIM20007 - renumbered
NIM20750 Page was originally NIM20009 - renumbered
NIM20775 Page was originally NIM20010 - renumbered
NIM20800 Page was originally NIM20011 - renumbered
NIM23003 Additional paragraph referring to NIM23010
NIM23005 Additional paragraph referring to NIM23010
NIM23007 Additional paragraph referring to NIM23010
NIM23010 New page - Explains the impact on time limits when HMRC inhibit the issue of six monthly payment requests to persons liable or entitled to pay Class 2 NICs
NIM23500 to NIM23700  New section about persons who are entitled to pay Class 2 National Insurance contributions voluntarily.