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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 3 December 2012 (see the update index for all updates)

Page Details of update
   
NIM00003 Overview of the National Insurance Manual (NIM): The purpose of NICs liability work: Obtaining further help - Amended text
NIM01000CO Class 1 National Insurance Contributions: Contents page updated
NIM01015 Class 1 Structural Overview: Liability for payment - Additional text
NIM01021 Class 1 Structural Overview: Occupational and Personal Pension Schemes: Some basics - Additional text
NIM01023 New page: Payments of earnings made after an employee’s Death
NIM01100 Class 1 Structural Overview from 6 April 2003 to 5 April 2009: Contents page updated
NIM01190 Class 1 Structural Overview from 6 April 2003 to 5 April 2009: Changes to the excess refund process from 6 April 2003 - updated text
NIM01200 New Page: Class 1 Structural Overview from 6 April 2009: Contents
NIM01201 New Page: Class 1 Structural Overview from 6 April 2009 Introduction
NIM01202 New Page: Class 1 Structural Overview from 6 April 2009 Background
NIM01203 New Page: Class 1 Structural Overview from 6 April 2009 The Lower Earnings Limit (‘LEL’)
NIM01204 New Page: Class 1 Structural Overview from 6 April 2009 The Primary Threshold (‘PT’) & the Secondary Threshold (‘ST’)
NIM01205 New Page: Class 1 Structural Overview from 6 April 2009 The Upper Accrual Point (‘UAP’)
NIM01206 New Page: Class 1 Structural Overview from 6 April 2009 Calculating earnings limits & thresholds for pay intervals of other than a week
NIM01207 New Page: Class 1 Structural Overview from 6 April 2009 Earnings limits/thresholds & NIC rebate from 6 April 2009
NIM01208 New Page: Class 1 Structural Overview from 6 April 2009 Not contracted-out rate NICs
NIM01209 New Page: Class 1 Structural Overview from 6 April 2009 Contracted-out rate NICs
NIM01210 New Page: Class 1 Structural Overview from 6 April 2009 Occupational and Personal Pension Schemes
NIM01211 New Page: Class 1 Structural Overview from 6 April 2009 Married women and widows reduced rate NICs
NIM01212 New Page: Class 1 Structural Overview from 6 April 2009 Assessing primary Class 1 NICs from 6 April 2009.
NIM01220 New Page: Class 1 Structural Overview from 6 April 2009 Assessing primary Class 1 NICs from 6 April 2009: Examples - Contents
NIM01221 New Page: Class 1 Structural Overview from 6 April 2009 Examples: General
NIM01222 New Page: Class 1 Structural Overview from 6 April 2009 Examples: Earnings are consistently above the UEL
NIM01223 New Page: Class 1 Structural Overview from 6 April 2009 Examples: Earnings are occasionally above the UEL
NIM01224 New Page: Class 1 Structural Overview from 6 April 2009 Examples: Earnings are consistently above the UEL - Contracted Out
NIM01225 New Page: Class 1 Structural Overview from 6 April 2009 Examples: Earnings are occasionally above the UEL - Contracted Out
NIM01230 New Page: Class 1 Structural Overview from 6 April 2009 Secondary NICs
NIM01240 New Page: Class 1 Structural Overview from 6 April 2009 Effect on entitlement to contributory benefits
NIM01250 New Page: Class 1 Structural Overview from 6 April 2009 The Class 1 and 2 annual maximum: Contents
NIM01251 New Page: Class 1 Structural Overview from 6 April 2009 The Class 1 and 2 annual maximum: The calculation method
NIM01252 New Page: Class 1 Structural Overview from 6 April 2009 The Class 1 and 2 annual maximum: Employees in contracted-out employment
NIM01253 New Page: Class 1 Structural Overview from 6 April 2009 The Class 1 and 2 annual maximum: Married women and widows with reduced rate elections
NIM01270 New Page: Class 1 Structural Overview from 6 April 2009 The Class 1 and 2 annual maximum: Examples: Contents
NIM01271 New Page: Class 1 Structural Overview from 6 April 2009 General
NIM01272 New Page: Class 1 Structural Overview from 6 April 2009 Example of Two Class 1 employments
NIM01273 New Page: Class 1 Structural Overview from 6 April 2009 Example of Three Class 1 employments: Static earnings
NIM01274 New Page: Class 1 Structural Overview from 6 April 2009 Example of Three Class 1 employments: Fluctuating earnings
NIM01275 New Page: Class 1 Structural Overview from 6 April 2009 Example of Two Class 1 employments and self-employment: No Class 2 due
NIM01276 New Page: Class 1 Structural Overview from 6 April 2009 Example of One Class 1 employment and self-employment: Class 2 due
NIM01277 New Page: Class 1 Structural Overview from 6 April 2009 Example of Four Class 1 employments: Maximum not reached
NIM01278 New Page: Class 1 Structural Overview from 6 April 2009 Example of Director with 3 separate directorships.
NIM01280 New Page: Class 1 Structural Overview from 6 April 2009 Changes to the deferment process
NIM01281 New Page: Class 1 Structural Overview from 6 April 2009 Changes to the deferment process: Unofficial Deferment
NIM01290 New Page: Class 1 Structural Overview from 6 April 2009 Changes to the excess refunds process
NIM02416 Class 1: non-cash vouchers - table of exemptions - updated
NIM02439 Class 1 non-cash childcare vouchers: contents page updated
NIM02440 Class1: overview of childcare non-cash vouchers - exemptions - updated
NIM02441 Class 1: - non-cash vouchers - exemptions - definition of “childcare” - updated text
NIM02445 Page Deleted
NIM02446 Page Deleted
NIM02447 Page Deleted
NIM02448 Page Deleted
NIM02449 Class 1: - non-cash childcare vouchers -from 6t h April 2005 - “childcare voucher” from 6 April 2005 - meaning of words in conditions A and B - amended text
NIM02450 Class 1: - non-cash qualifying childcare voucher - meaning of registered childcare from 6th April 2005 - amended text
NIM02451 Class 1: - non-cash vouchers - qualifying childcare from 6 April 2005 - meaning of- “approved childcare” - amended text
NIM02452 Class 1: - non-cash vouchers -qualifying childcare vouchers from 6th April 2005 -childcare that is not “qualifying childcare” - amended text
NIM02453 New Page: Class 1: - non-cash qualifying childcare vouchers from 6th April 2005 - definition of “qualifying week”
NIM02455 Page Deleted
NIM02470 Page Deleted
NIM02471 Class 1: Vouchers - non-cash vouchers - qualifying childcare vouchers from 6th April 2005 - how to calculate the exempt amount - the general rule - amended text
NIM02472 Class 1: Vouchers - non-cash vouchers - qualifying childcare vouchers from 6th April 2005 - how to calculate the exempt amount - the simplified method of calculation where there is a regular monthly payment of vouchers - amended text
NIM02473 Page Deleted
NIM02475 Page Deleted
NIM02476 Page Deleted
NIM02477 Page Deleted
NIM02478 Page Deleted
NIM02479 Page Deleted
NIM02480 Page Deleted
NIM02481 Page Deleted
NIM02482 Page Deleted
NIM02483 Page Deleted
NIM02484 Page Deleted
NIM02485 Page Deleted
NIM02486 Page Deleted
NIM02487 Page Deleted
NIM02488 Page Deleted
NIM02489 Page Deleted
NIM02490 Page Deleted
NIM02491 Page Deleted
NIM02492 Page Deleted
NIM02493 Page Deleted
NIM02494 Page Deleted
NIM09653 Earnings Periods: Directions issued in accordance with regulation 31, SS(C)R 2001: Examples updated
NIM24040 Class 4 NICs: Structure from 6 April 2003: Married women and widows with reduced rate elections - rates updated
NIM24050 Class 4 NICs: Structure from 6 April 2003: Class 4 rates and limits from 6 April 2003 onwards - rates updated
NIM24051 Class 4 NICs: Structure from 6 April 2003: Calculation of Class 4 NICs from 6 April 2003: Examples updated
NIM24082 Class 4 NICs: Structure: Special Class 4 NICs: Changes from 6 April 2003 - rates updated
NIM24161 Class 4 NICs: Structure: Annual Class 4 NICs maximum from 6 April 2003: Contributors who are self-employed only: Example: updated
NIM24162 Class 4 NICs: Structure: Annual Class 4 NICs maximum from 6 April 2003: Contributors who are self-employed only: Example updated
NIM24163 Class 4 NICs: Structure: Annual Class 4 NICs maximum from 6 April 2003: Contributors who are self-employed only: Example updated
NIM24175 Class 4 NICs: Structure: Annual Class 4 NICs maximum from 6 April 2003: Contributors who are employed and self-employed: Calculation method - Text updated
NIM24180 Class 4 NICs: Structure: Annual Class 4 NICs maximum from 6 April 2003: Contributors who are employed and self-employed: Examples: Contents page updated
NIM24181 Class 4 NICs: Structure: Annual Class 4 NICs maximum from 6 April 2003 to 5 April 2011: Contributors who are employed and self-employed: Examples updated
NIM24182 Class 4 NICs: Structure: Annual Class 4 NICs maximum from 6 April 2003 to 5 April 2011: Contributors who are employed and self-employed: Examples updated
NIM24183 Class 4 NICs: Structure: Annual Class 4 NICs maximum from 6 April 2003 to 5 April 2011: Contributors who are employed and self-employed: Examples updated
NIM24184 Class 4 NICs: Structure: Annual Class 4 NICs maximum from 6 April 2003 to 5 April 2011: Contributors who are employed and self-employed: Examples updated
NIM24185 Class 4 NICs: Structure: Annual Class 4 NICs maximum from 6 April 2003 to 5 April 2011: Contributors who are employed and self-employed: Examples updated
NIM24186 New page: Class 4 NICs: Structure: Annual Class 4 NICs maximum from 6 April 2011: Contributors who are employed and self-employed: Examples: Case 1 of regulation 100(3): Contributor has not exceeded the maximum
NIM24187 New page: Class 4 NICs: Structure: Annual Class 4 NICs maximum from 6 April 2011: Contributors who are employed and self-employed: Examples: Case 2 of regulation 100(3): Profits do not exceed the UPL
NIM24188 New page: Class 4 NICs: Structure: Annual Class 4 NICs maximum from 6 April 2011: Contributors who are employed and self-employed: Examples: Case 2 of regulation 100(3): Profits exceed the UPL
NIM24189 New page: Class 4 NICs: Structure: Annual Class 4 NICs maximum from 6 April 2011: Contributors who are employed and self-employed: Examples: Case 3 of regulation 100(3): Profits do not exceed the UPL
NIM24190 New page: Class 4 NICs: Structure: Annual Class 4 NICs maximum from 6 April 2011: Contributors who are employed and self-employed: Examples: Case 3 of regulation 100(3): Profits exceed the UPL
NIM29003 Special Cases: Class 1 - Mariners: - European Economic Area (EEA) - Amended text
NIM29004 Special Cases: Class 1 - Mariners: EEA Exceptions - Amended text
NIM29005 Special Cases: Class 1 - Mariners: EEA Exception examples updated
NIM29008 Special Cases: Class 1 - Mariners: Domestic legislation (DL) - Definition of a mariner - Amended text
NIM29011 Special Cases: Class 1 - Mariners: DL Modification of employment in GB - Amended text
NIM29014 Special Cases: Class 1 - Mariners: DL Flowchart - working on a British ship - Amended text
NIM29015 Special Cases: Class 1 - Mariners: DL Flowchart: working on a foreign ship - Master or crew member - Amended text
NIM29016 Special Cases: Class 1 - Mariners: DL Flowchart: working on a foreign ship - supernumerary - Amended text
NIM29024 Special Cases: Class 1 - Mariners: DL Earnings Periods - Voyage(s) began in one tax year and ended in another - example updated
NIM29034 Special Cases: Class 1 - Mariners: Host Employer, Mariner works in Category A, B, C or d waters - Contact points updated
NIM37000 Refunds: Class 1 NICs: Contents page updated
NIM37016 Refunds: Retrospective change of employment status from employed earner (Class 1) to self-employed (Class 2) - Amended text
NIM37017 New page: Refunds: Retrospective change of employment status - application of Section 61A SSCBA 1992
NIM37018 New page: Refunds: Retrospective change of employment status - Application of Regulation 59 SSCR 2001
NIM37019 New page: Refunds: Retrospective change of employment status from self-employed (Class 2) to employed earner (Class 1) (content previously at NIM37017)
NIM38500 Refunds: Class 2, 3 & 4 NICs: Contents page updated
NIM38506 New page: Refunds: Class 2, 3 & 4 NICs: Annual maximum contribution limits from 6 April 2003
NIM41000 Credits: Overview - Contents page updated
NIM41005 Page deleted
NIM41010 Credits: Overview: What are National Insurance credits - Amended text 
NIM41015 Credits: Overview: Legislation - Amended text
NIM41020 Credits: Overview: HMRC responsibility - Amended text
NIM41025 Credits: Overview: Decisions and Appeals - Amended text
NIM41100 Credits: pre-1975 credits: Contents page updated
NIM41120 Page deleted
NIM41200 Credits: post-1975 Credited Earnings (Credits): Contents page updated
NIM41205 Credits: post-1975 credited earnings (credits): overview updated 
NIM41210 Credits: post 1975 credits: Class 3 starting credits - text amended
NIM41215 Credits: post 1975 credited earnings: Special credits - text amended
NIM41220 Credits: post 1975 credits for Approved Training - text amended
NIM41225 Credits: post 1975 credits for statutory payments - text amended
NIM41235 Credits: post 1975 credited earnings: Working Tax Credits - text amended
NIM41236 Credits: post 1975 credits for working tax credit - text amended 
NIM41240 Credits: post 1975 credits for Stayed Credits - text amended 
NIM41265 New page: Credits: post-1975 Credited Earnings: Credits for certain spouses and civil partners of members of HM Forces
NIM41300 Home Responsibilities Protection: contents page updated
NIM41305 Home Responsibilities Protection: what was HRP and who qualified for it: contents page updated
NIM41310 Home Responsibilities Protection: what was HRP and who qualified for it: what HRP did - text amended
NIM41315 Home Responsibilities Protection: what was HRP and who qualified for it: summary of relevant legislation for Great Britain - amended text
NIM41316 Home Responsibilities Protection: what was HRP and who qualified for it: legislation for Northern Ireland - amended text
NIM41320 Home Responsibilities Protection: what was HRP and who qualified for it: responsibility for policy and administration - amended text
NIM41325 Home Responsibilities Protection: What was HRP and who qualified for it: overview of conditions for entitlement - amended text
NIM41330 Home Responsibilities Protection: What was HRP and who qualified for it: HRP and entitlement to Child Benefit - amended text
NIM41331 New page: Home Responsibilities Protection: What was HRP and who qualified for it: HRP and entitlement to Child Benefit: Transfer of HRP for previous tax years from 2008/2009
NIM41335 Home Responsibilities Protection: What was HRP and who qualified for it: as a foster parent or foster carer - amended text
NIM41340 Home Responsibilities Protection: what was HRP and who qualifies for it: as a full time carer - amended text
NIM41345 Home Responsibilities: what was HRP and who qualified for it: as a carer on Income Support - amended text
NIM41350 Home Responsibilities: what was HRP and who qualified for it: claiming HRP - amended text
NIM41355 Home Responsibilities: What was HRP and who qualified for it: decisions on entitlement - amended text
NIM41400 Home Responsibilities Protection: Recording and Using HRP: contents page updated
NIM41405 Home Responsibilities Protection: Recording and using HRP: where HRP is recorded - amended text
NIM41410 Home Responsibilities Protection: Recording and Using HRP: basic state pension and bereavement benefits - amended text
NIM41415 Home Responsibilities Protection: Recording and using HRP: State Second Pension - amended text
NIM41420 New page: Home Responsibilities Protection: Recording and Using HRP: Conversion of HRP to credits for tax years before 6 April 2010