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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 14 February 2014 (see the update index for all updates)

Page Details of update
NIM02365 All text replaced with new text.
NIM02462 Paragraph removed.
NIM02930CO Contents page updated to include NIM02933.
NIM02933 New page - Tips, gratuities and service charges: HMRC v Knowledgepoint 360 Group plc: Commentary
NIM05692 Bullet point added, sentence amended.
NIM08410 Sentence added.
NIM21000 Contents page updated to include NIM21028. 
NIM21028 New page - Class 2 National Insurance Contributions: Small Earnings Exception: Special Groups: New Enterprise Allowance and similar schemes.
NIM33130 Hyperlink to flowchart amended.
NIM33135 Hyperlink to flowchart amended.
NIM33405 Table amended.
NIM33505 Sentence amended to add hyperlink.
NIM33525 Deleted page