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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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National Insurance Manual: recent changes

Below are details of the amendments that were published on 20 August 2013 (see the update index for all updates)

Page Details of update  
     
NIM00001 Overview of National Insurance Manual (NIM): Table of contents updated  
NIM00007 Page deleted  
NIM05000 Class 1 NICs: Expenses and allowances: Contents page updated  
NIM05510 Class 1 NICs: Expenses and allowances: HMRC Dispensations: Employers to be encouraged to apply for dispensations - amended text  
NIM05615 Class 1 NICs: Expenses and allowances: Car, motor cycle and cycle parking fees: Contents page updated  
NIM05654 Class 1 NICs: Expenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ household expenses - amended text  
NIM05660 Class 1 NICs: Expenses and Allowances: Fuel expenses/ Fuel provisions: Contents page updated  
NIM05661 New page: Class 1 NICs: Expenses and allowances: Fuel expenses/ Fuel provisions: General - Previously NIM06051  
NIM05662 New page: Class 1 NICs: Expenses and allowances: Fuel expenses/ fuel provisions: Methods of provision - previously NIM06052  
NIM05663 New page: Class 1 NICs: Expenses and Allowances: Fuel: Liability for NICs on fuel - previously NIM06053  
NIM05664 New page: Class 1 NICs: Expenses and Allowances: Petrol -: Purchasing fuel on behalf of the employer - The Overdrive Case - previously NIM06054  
NIM05665 New page: Class 1 NICs: Expenses and allowances: Employee liability insurance - Previously NIM05660  
NIM05681 New page: Class 1 NICs: Expenses and allowances: Disclosure and Barring Services  
NIM05682 Class 1 NICs: Expenses and allowances: Household expense - amended text  
NIM05692 New page: Class 1 NICs: Expenses and Allowances: Member of Parliament, expenses  
NIM06105 New page: Class 1 NICs: Expenses and Allowances: Protection of Vulnerable Groups (Scotland)  
NIM11000 Class 1: Calculating & recording earnings, NICs & NIC rebates: Contents page updated  
NIM11001 Class 1: Calculating & recording earnings, NICs & NIC rebates: General - page title amended  
NIM11002 Class 1: Calculating & recording earnings, NICs & NIC rebates: Exact percentage method - page title amended  
NIM11003 Class 1: Calculating & recording earnings, NICs & NIC rebates: National Insurance tables method - page title amended  
NIM11004 Class 1: Calculating & recording earnings, NICs & NIC rebates: Adapting the tables for NICs due for pay intervals other than weekly or monthly - page title amended  
NIM11005 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: Contents page updated  
NIM11006 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 1996/97 Earnings brackets & percentage rates - page title amended  
NIM11007 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 1996/97 Examples using exact percentage method - page title amended  
NIM11008 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 1997/98 Earnings brackets & percentage rates - page title amended  
NIM11009 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 1997/98 Examples using exact percentage method - page title amended  
NIM11010 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 1998/99 Earnings brackets & percentage rates - page title amended  
NIM11011 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 1998/99 Examples using exact percentage method - page title amended  
NIM11012 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 1999/00 Earnings limits, threshold & percentage rates - page title amended  
NIM11013 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 1999/ 00 Examples using exact percentage method - page title amended  
NIM11014 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2000/01 Earnings limits, thresholds & percentage rates - page title amended  
NIM11015 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2000/01 Background - changes to Forms P11 and P14 - page title amended  
NIM11016 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2000/01 Completion of form P11 - page title amended  
NIM11017 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2000/01, Completion of form P11, Examples- Not contracted-out employment - page title amended  
NIM11018 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2000/2001, Completion of form P11, Examples- Contracted-Out Salary Related (COSR) scheme - page title amended  
NIM11019 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2000/2001 Completion of form P11, Examples - Contracted-Out Money Purchase (COMP) scheme - page title amended  
NIM11020 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2001/02 Earnings limits, thresholds & percentage rates - page title amended  
NIM11021 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2001/02 Background changes to Forms P22 and P14 - page title amended  
NIM11022 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2001/02 Identifying forms P11 (2001) & P14 (2001-2002) - page title amended  
NIM11023 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2001/02Completion of form P11 - page title amended  
NIM11024 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2001/02 Completion of form P11, Examples - Not Contracted-out employment - page title amended  
NIM11025 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2001/02 Completion of form P11, Examples - Contracted-Out Salary Related (COSR) Scheme - page title amended  
NIM11026 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2001/02 Completion of form P11, Examples -Contracted-Out Money Purchase (COMP) scheme - page title amended  
NIM11027 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2002/03 earnings limits, thresholds and percentage rates - page title changed  
NIM11028 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2002/03 General completion of P11 - page title amended  
NIM11029 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2003/04: Earnings limits, thresholds & percentage rates - page title amended  
NIM11030 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: for 2003/04 Background - changes to Forms P11 and P14 - page title amended  
NIM11031 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2003/04 Identifying forms P11 (2003-04) & P14 (2003-04) - page title amended  
NIM11032 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2003/04 Completion of form P11(2003-04) - Earnings details - page title amended  
NIM11033 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: for 2003/04 Completion of form P11 (2003-04)- National Insurance contributions details - page title amended  
NIM11034 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2003/04 Completion of forms P11 (2003-04) & P14 (2003-04), Example 1: Not Contracted-out earnings of £77 a week - page title amended  
NIM11035 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2003/04 Completion of forms P11 (2003-04) & P14 (2003-04), Example 2- Not Contracted-out earnings of £80 a week - page title amended  
NIM11036 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2003/04 Completion of forms P11 (2003-04) & P14 (2003-04), Example 3- Not Contracted-out earnings of £89 a week - page title amended  
NIM11037 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2003/04 Completion of forms P11 (2003-04) & P14 (2003-04), Example 4- Not Contracted-out earnings of £95 a week - page title amended  
NIM11038 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2003/04 Completion of forms P11 (2003-04) & P14 (2003-04) Example 5- Not Contracted-out earnings of £100 a week - page title amended  
NIM11039 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2003/04 Completion of forms P11 (2003-04) & P14 (2003-04), Example 6- Not Contracted-out earnings of £600 a week - page title amended  
NIM11040 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2003/04 Completion of forms P11 (2003-04) & P14 (2003-04), Example 7- Contracted-out Salary related (COSR) Scheme - earnings of £77 a week - page title amended  
NIM11041 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2003/04 Completion of forms P11 (2003-04) & P14 (2003-04), Example 8-Contracted-out Salary Related (COSR) Scheme - earnings of £86 a week - page title amended  
NIM11042 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2003/04 Completion of forms P11 (2003-04) & P14 (2003-04), Example 9- Contracted-out Salary Related (COSR) Scheme - earnings of £90 a week - page title amended  
NIM11043 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2003/04 Completion of forms P11 (2003-04) & P14 (2003-04),Example 10 - Contracted-out Salary Related (COSR) Scheme - earnings of £100 a week - page title amended  
NIM11044 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2003/04 Completion of forms P11 (2003-04) & P14 (2003-04), Example 11- Contracted-out Salary Related (COSR) Scheme - earnings of £650 a week - page title amended  
NIM11045 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2003/04 Completion of forms P11 (2003-04) & P14 (2003-04), Example 12 -Contracted-out Money Purchase (COMP) Scheme - earnings of £77 a week - page title amended  
NIM11046 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2003/04 Completion of forms P11(2003-04) & P14 (2003-04),Example 13 - Contracted-out Money Purchase (COMP) Scheme - earnings of £86 a week - page title amended  
NIM11047 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2003/04 Completion of forms P11 (2003-04) & P14 (2003-04), Example 14- Contracted-out Money Purchase (COMP) Scheme - earnings of £90 a week - page title amended  
NIM11048 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2003/04 Completion of forms P11 (2003-04) & P14 (2003-04), Example 15- Contracted-out Money Purchase (COMP) Scheme - earnings of £100 a week - page title amended  
NIM11049 Class 1: Calculating & recording earnings, NICs & NIC rebates: Rates, Limits, Thresholds, Rebates and P11 completion: 2003/04 Completion of forms P11 (2003-04) & P14 (2003-04), Example 16- Contracted-out Money Purchase (COMP) Scheme - earnings of £650 a week - page title amended  
NIM12116 Class 1: Treating as paid: When NICs cannot be treated as paid: Negligence - amended text  
NIM12117 Class 1: Treating as paid: Considering negligence - amended text  
NIM12118 Class 1: Treating as paid: Negligence not established - amended text  
NIM12119 Class 1: Treating as paid: NICs cannot be treated as paid: Removing NICs from the NI account - amended text  
NIM12125 Class 1: Treating as paid: Negligence established: Contents page updated  
NIM12132 Class 1: Treating as paid: Negligence established: Formal decisions - amended text  
NIM12133 New page: Class 1: Treating as paid: Negligence established: Transfer of primary liability to employee  
NIM25025 Class 3 NICs - Contents page updated  
NIM25030 Class 3 NICs: Time limits - page updated  
NIM25031 Class 3 NICs: Ignorance or error - revised text  
NIM25032 Class 3 NICs: Due Care and Diligence - caselaw - revised text  
NIM25033 Class 3 NICs: Due Care and Diligence - factors to be taken inot account - revised text  
NIM25040 Class 3 NICs: Deficiency Notices: Contents page updated  
NIM25041 Class 3 NICs: Deficiency Notices: Background - amended text  
NIM25042 Page deleted  
NIM25043 Class 3 NICs: Deficiency Notices: Special provisions for time limits and higher rates for 1996-97 to 2001-02 inclusive - amended text