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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 21 March 2014 (see the update index for all updates)

Page Details of update
NIM33700 Secondary contributor: special rules - new pages
NIM54000 NICs Avoidance - anti-avoidance measures:  General Anti-Abuse Rule (GAAR) – new pages.