Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

National Insurance Manual

National Insurance Manual: recent changes

Below are details of the amendments that were published on 6 May 2014 (see the update index for all updates)

Page Details of update  
NIM02385 Rewrite  
NIM12011 Class 1: Calculating Class 1 NICs for Directors: Miscellaneous: Consultancy fees  
NIM37000 Refunds: Class 1 NICs: contents (new page title added to Contents table)  
NIM37050 Refunds: Class 1 NICs: NICs paid in error: Employer paid at the non-contracted-out rate instead of at the contracted-out rate - Contents (new page)