Updates: National Insurance Manual

2023

5 December 2023 published amendments

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure-general

Change to include potential, or anticipated use.

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure-regular lump sum payments

Change to include or potential, or anticipated use

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure - one-off lump sum payments

Changed to include or potential, or anticipated use

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure - payments using credit cards or fuel agency cards

Change to include or potential, or anticipated use

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6.4.02: Relevant motoring expenditure - pecuniary liabilities

changed to include or potential, or anticipated use

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure exclusions - examples

Changed to include or potential, or anticipated use. Also formatting change.

Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: The qualifying amount - Identifying the business miles travelled

Correction to formatting and order

Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Use of the Inland Revenue Approved Mileage Rate

updated dates and rates

Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Motoring expenses less than the qualifying amount

Updated rates and dates

Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Calculating Class 1 NICs - example - mileage allowance paid for all business miles travelled

Updated rates and dates and for RTI

Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Determining whether payments are for an employee's use of a qualifying vehicle: Background

Changed to include potential, or anticipated use.

Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Calculating Class 1 NICs - example - monthly lump sum and a mileage allowance paid through the payroll

Updated rates and dates ands included RTI

Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Calculating Class 1 NICs - example - mileage allowance not paid for all business miles travelled

Updates to rates

Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Determining whether payments are for an employee's use of a qualifying vehicle: Establishing the facts

Changed to allow for potential, or anticipated use. Also corrected formatting errors.

Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Determining whether payments are for an employee's use , or potential, or anticipated use of a qualifying vehicle: Forming a view

Changes to potential use, or anticipated

Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Determining whether payments are for an employee's use, or potential, or anticipated use, of a qualifying vehicle: Example

correction to format

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6.4.02: Non motorised cycles

amended title

Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Passenger payments

Amended title

29 September 2023 published amendments

14 September 2023 published amendments

Class 1 NICs: Expenses and allowances: contents

update to create section for guidance on Electric Vehicles.

12 September 2023 published amendments

Class 1 NICs: Expenses and allowances: contents

Amendment to provide content relating to Electric Vehicles

5 September 2023 published amendments

NICs avoidance: contents

NIM50000, NIM50050, NIM50250, NIM51000 removed from the content page as now archived

2 August 2023 published amendments

Class 1 NICs: Earnings of employees and office holders: The Smart Pensions Scheme

Changes to the title and the content referring to the legislative link. This should read paragraph '2' and not '3' as indicated.

14 July 2023 published amendments

Class 1A NICs on termination awards (effective from 6 April 2020): contents

Review dates updated

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: benefit-in-kind received with termination award

New example added to cover health check-ups and the reporting process. Review dates amended.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: example 1 – cash only and below £30,000 exemption

Review dates amended. Additional references to PENP added to distinguish the treatment of these from other classes of termination payments comprising of compensation.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: example 2 – cash only and exceeds £30,000 threshold

Review dates amended. References to PENP added for clarification. H&SC Levy rates removed as no longer operable.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: example 3 – cash and gifted benefit-in-kind

Review dates amended. References to PENP added to distinguish these from other classes of compensation payments. HS&C Levy rates removed - no longer extant.

Class 1A NICs: Liability for Class 1A NICs: Class 1A NICs on termination awards: example 4 – cash and benefit-in-kind used for an agreed period of time

Review dates amended. Additional references to PENP added for clarity against other compensation forms. HS&C levy amounts removed as no longer extant.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: example 5 – demonstrating the hierarchy of payments

Review dates updated. Changes made to clarify where the Class 1A liability is to be reported for the BIK using the P11D(B) process.

22 June 2023 published amendments

Class 1A NICs on termination awards (effective from 6 April 2020): contents

Title re-worded to capture all other related pages that are effective from 6 April 2020.

Class 1A National Insurance contributions: Liability for Class 1A NICs: Benefits provided on termination of employment (for tax years up to 5 April 2020)

title revamped to demonstrate payments for tax periods up to 05 April 2020. Review dates amended.

21 June 2023 published amendments

25 April 2023 published amendments

Class 1A National Insurance contributions: Liability for Class 1A NICs: Benefits provided on termination of employment (for tax years up to 5 April 2020)

Opening paragraph details that these instructions only apply for periods to 05 April 2020 and that new guidance superseding this is covered elsewhere.

22 March 2023 published amendments

Class 3 National Insurance contributions: Contents

Added new page Class 3 NICs: Time limits for paying Class 3 NICS: extended time limits to pay

22 February 2023 published amendments

Secondary contributor: special rules: worker employed on the UK Continental Shelf - example

Page archived - see NIM33770, NIM33780 and NIM33800.

Special cases: property and investment income for Class 2 National Insurance contributions

Page reviewed and updated to provided clarity around the three tiers which determine the Class 2 NICs position.

Class 2 National Insurance contributions: special cases: property and investment income

Page reviewed and updated to provide clarity on the position from 6 April 2015 when Class 2 was reformed.

16 February 2023 published amendments

NICs anti-avoidance measures

Page archived. Reason for archiving: content is no longer relevant as anti-avoidance procedures and legislation supersede it and are located within our specific Counter Avoidance Guidance that covers all subjects.

NICs avoidance: treating payments as earnings: contents

Page archived. Reason for archiving: content is no longer relevant as anti-avoidance procedures and legislation supersede it and are located within our specific Counter Avoidance Guidance that covers all subjects.

NICs avoidance: retrospective legislation: contents

Page archived. Reason for archiving: content is no longer relevant as anti-avoidance procedures and legislation supersede it and are located within our specific Counter Avoidance Guidance that covers all subjects.

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - general

Archived page now reinstated.

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - amount treated as earnings for NICs purposes

Previous archived hyperlink restored.

NICs Avoidance: Employment income provided through third parties: Class 1 NICs liability arises

Page archived – content is all covered in the restored page NIM52150.

10 February 2023 published amendments

9 February 2023 published amendments

NICs avoidance: employment income provided through third parties: Class 1 NICs liability arises

Original page reinstated as other pages covering avoidance in EIM do not specify the distinct NICs treatment between amounts charged via S62 and those under 7A as amounts from employment.

NICs avoidance: employment income provided through third parties: 2019 loan charge

Link changed to relevant legislative provision.

NICs avoidance: employment income provided through third parties: date of payment of earnings

Page reinstated. Follows as next page instead of via contents index.

NICs avoidance: employment income provided through third parties: earnings paid to or for the benefit of an earner

Page reinstated and review dates corrected as a consequence.

2022

21 December 2022 published amendments

16 December 2022 published amendments

Secondary contributor: special rules: contents

Note regarding Brexit removed

Secondary contributor: special rules: introduction

Note regarding Brexit removed

Secondary contributor: special rules: person works for someone in the UK: before 6 April 2014

Note regarding Brexit removed

Secondary contributor: special rules: person works for someone in the UK: on or after 6 April 2014

Note regarding Brexit removed

Secondary contributor: special rules: the agency worker: Before 6 April 2014

Note regarding Brexit removed

Secondary contributor: special rules: the agency worker: on or after 6 April 2014

Note regarding Brexit removed

Secondary contributor: special rules: worker employed on the UK Continental Shelf - introduction

Note regarding Brexit removed

Secondary contributor: special rules: worker employed on the UK Continental Shelf

Note regarding Brexit removed

Secondary contributor: special rules: worker employed on the UK Continental Shelf - Provisions for certificates

Note regarding Brexit removed

Secondary contributor: special rules: worker employed on the UK Continental Shelf - certificate conditions

Note regarding Brexit removed

Secondary contributor: special rules: worker employed on the UK Continental Shelf - certificate application

Note regarding Brexit removed

Secondary contributor: special rules: worker employed on the UK Continental Shelf - certificate issue

Note regarding Brexit removed

Secondary contributor: special rules: worker employed on the UK Continental Shelf - certificate cancellation

Note regarding Brexit removed

Secondary contributor: special rules: worker employed on the UK Continental Shelf - certificate holder’s obligations and responsibilities

Note regarding Brexit removed

Secondary contributor: special rules: Worker employed on the UK Continental Shelf - UKCS oil field licensee certificate

Note regarding Brexit removed

Secondary contributor: Special rules: Worker employed on the UK Continental Shelf - associated company

Note regarding Brexit removed

Secondary contributor: special rules: worker employed on the UK Continental Shelf - offshore installation

Note regarding Brexit removed

Secondary contributor: special rules: worker employed on the UK Continental Shelf - example

Note regarding Brexit removed

Special cases: Volunteer Development Workers: Contents

Note regarding Brexit removed

Special cases: Volunteer Development Workers: Background

Note regarding Brexit removed

Special cases: Volunteer Development Workers: What is a volunteer development worker?

Note regarding Brexit removed

Special cases: Volunteer Development Workers: Meaning of "ordinarily resident"

Note regarding Brexit removed

Special cases: Volunteer Development Workers: Certain volunteer development workers to be self-employed

Note regarding Brexit removed

Special cases: Volunteer Development Workers: Specific provisions relating to the payment of the special rate of Class 2 NIC: Residence and presence abroad: Non-application of the general NICs rules

Note regarding Brexit removed

Special cases: Volunteer Development Workers: Specific provisions relating to the payment of the special rate of Class 2 NIC: Rate of NIC and benefit/pension entitlement

Note regarding Brexit removed

Special cases: Volunteer Development Workers: Specific provisions relating to the payment of the special rate of Class 2 NIC: Method of payment and time for payment: Non-application of the general NICs rules

Note regarding Brexit removed

Special cases: Volunteer Development Workers: Specific provisions relating to the payment of the special rate of Class 2 NIC: Late paid NICs and higher rate provisions

Note regarding Brexit removed

Special cases: Volunteer Development Workers: Specific provisions relating to the payment of the special rate of Class 2 NIC: Late paid NICs and higher rate provisions: Example

Note regarding Brexit removed

Special Cases: Share Fishermen: Contents

Note regarding Brexit removed

Special Cases: Share fishermen: Definition

Note regarding Brexit removed

Special Cases: Share fishermen: Historical background

Note regarding Brexit removed

Special Cases: Share fishermen: Class 2 liability: General

Note regarding Brexit removed

Special Cases: Share fishermen: Class 2 liability: Other self-employment during the tax year

Note regarding Brexit removed

Special cases: share fishermen: Class 2 liability: working ashore

Note regarding Brexit removed

Special Cases: Share fishermen: Class 4 liability

Note regarding Brexit removed

Special Cases: People over state pension age: Contents

Note regarding Brexit removed

Special cases: people over State Pension age

Note regarding Brexit removed

Special Cases: Share Fishermen: Residency abroad

Note amended

14 December 2022 published amendments

special cases: international - people going to or coming from abroad: row: going abroad

Note regarding Brexit removed

special cases: international - people going to or coming from abroad: row: change of employment

Note regarding Brexit removed

special cases: international - people going to or coming from abroad: row: special rules

Note regarding Brexit removed

special cases: international - people going to or coming from abroad: row: national insurance for people coming from abroad

Note regarding Brexit removed

special cases: international - people going to or coming from abroad: row: national insurance contributions for people going to work abroad

Note regarding Brexit removed

special cases: international - people going to or coming from abroad: row: meaning of "ordinarily resident"

Note regarding Brexit removed

special cases: international - people going to or coming from abroad: row: meaning of "ordinarily resident" - factors to consider

Note regarding Brexit removed

special cases: international - people going to or coming from abroad: row: apportionment of earnings for seconded workers

Note amended

special cases: international - people going to or coming from abroad: row: apportionment - what can be excluded from NIC?

Note amended

special cases: international - people going to or coming from abroad: row: apportionment - method of computation

Note amended

special cases: international - people going to or coming from abroad: row: self- employed

Note regarding Brexit removed

Persons going to and coming from abroad: Paying voluntary NICs - Contents

Note regarding Brexit removed

Persons going to and coming from abroad: Paying voluntary NICs - Going to countries not covered by the EC Regulations or a RA:

Note regarding Brexit removed

Special Cases - Persons going to and coming from abroad: Paying voluntary NICs - Going to countries not covered by the EC Regulations or a RA: Conditions for voluntary Class 2 NICs

Note regarding Brexit removed

Persons going to and coming from abroad: Paying voluntary NICs - Going to countries not covered by the EC Regulations or a RA: Ways of paying voluntary NICs

Note regarding Brexit removed

Special Cases - Persons going to and coming from abroad: Paying voluntary NICs - Going to countries not covered by the EC Regulations or a RA: Employed person returns to UK

Note regarding Brexit removed

Persons going to and coming from abroad: Paying voluntary NICs - Going to countries not covered by the EC Regulations or a RA: Self-employed person

Note regarding Brexit removed

Persons going to and coming from abroad: Paying voluntary NICs - Going to work in countries not covered by the EC Regulations or a RA: Conditions of payment of voluntary Class 2 or 3 NICs

Note regarding Brexit removed

Special Cases - Persons going to and coming from abroad: Paying voluntary NICs - Coming from countries not covered by the EC Regulations or a RA: Liability for Class 2 NICs

Note regarding Brexit removed

Persons going to and coming from abroad: Paying voluntary NICs - Coming from countries not covered by the EC Regulations or a RA: Conditions for voluntary Class 2 NICs and Class 3 NICs

Note regarding Brexit removed

Persons going to and coming from abroad: Paying voluntary NICs - paying voluntary contributions: going to another EEA country

Note amended

Persons going to and coming from abroad: Paying voluntary NICs - Workers going to and coming from abroad: Going to a RA country

Note amended

Class 2 National Insurance contributions: general information: introduction

Information about Spring Statement 2022 added

Class 2 National Insurance contributions: general information: contribution period

Information about Spring Statement 2022 added

12 December 2022 published amendments

NIM31001 - Special Cases: Widows: Liability of women widowed before 6 April 1978

Note regarding Brexit removed

Special Cases: Widows: Liability of women widowed on or after 6 April 1978: General

Note regarding Brexit removed

Special Cases: Widows: Liability of women widowed on or after 6 April 1978: Initial period of reduced liability

Note regarding Brexit removed

Special Cases: Widows: Liability of women widowed on or after 6 April 1978: Changing to full liability during initial period

Note regarding Brexit removed

Special Cases: Widows: Liability of women widowed on or after 6 April 1978: Liability after initial period of reduced liability

Note regarding Brexit removed

Special Cases: Widows: Ending of reduced liability: General

Note regarding Brexit removed

Special Cases: Widows: Ending of reduced liability: Qualifying widow

Note regarding Brexit removed

Special Cases: Widows: Ending of reduced liability: "2 year test"

Note regarding Brexit removed

Special Cases: Widows: Ending of reduced liability: Reaching state pension age

Note regarding Brexit removed

Special Cases: Widows: Ending of reduced liability: Employed widows

Note regarding Brexit removed

Special Cases: Widows: Widow remarries during initial period

Note regarding Brexit removed

Special Cases: Widows: Widow remarries after initial period

Note regarding Brexit removed

Special Cases: Widows: Widow living with a man as his wife during initial period

Note regarding Brexit removed

Special Cases: Widows: Widow living with a man as his wife after initial period

Note regarding Brexit removed

Special Cases: Widows: Widow living with a man as his wife after initial period: "Living together" ends or widow remarries following period of "living together"

Note regarding Brexit removed

Special Cases: Widows: Details of elections held by NICO on record sheet (Forms RF1)

Note regarding Brexit removed

Special Cases: Widows: Cancelling elections

Note regarding Brexit removed

Special Cases: Widows: Widows who receive Industrial Death Benefit (IDB)

Note regarding Brexit removed

Special Cases: Widows: Widows who receive war widows pension

Note regarding Brexit removed

Special Cases: Class 1 - HM Forces: Contents

Note amended

Special Cases: Class 1 - HM Forces: European Economic Area (EEA) Article 13.2(e)

Note amended

Special Cases: Class 1 - HM Forces: Establishments and Organisations

Note regarding Brexit removed

Special Cases: Class 1 - HM Forces: Exclusions

Note regarding Brexit removed

Special Cases: Class 1 - HM Forces: Conditions as to residence or presence in GB

Note regarding Brexit removed

Special Cases: Class 1 - HM Forces: Earnings exclusions

Note regarding Brexit removed

Class 1: Special Cases: HM Forces - Earnings period

Note regarding Brexit removed

Special cases: international - people going to or coming from abroad: contents

Note amended

Special Cases: International - People going to or coming from abroad - Introduction: contents

Note amended

Special Cases: International: People going to or coming from abroad: Introduction: How the world breaks down

Note regarding Brexit removed

Special Cases: International: People going to or coming from abroad: Introduction: EEA the Regulations

Note regarding Brexit removed

Special Cases: International: People going to or coming from abroad: Introduction: What is the basis for the Regulation?

Note regarding Brexit removed

Special Cases: International: People going to or coming from abroad: Introduction: EU and EEA Countries

Note regarding Brexit removed

Special Cases: International: People going to or coming from abroad: Introduction: What is a Reciprocal Agreement?

Note regarding Brexit removed

Special Cases: International: People going to or coming from abroad: Introduction: Reciprocal Agreement Countries

Note regarding Brexit removed

Special Cases: International: People going to or Coming from abroad: Introduction: Rest of the World Regulations

Note regarding Brexit removed

Special cases: international going to or coming from abroad: EEA Regulations 883/04 (after 1 May 2010): contents

Note amended

Special Cases: International going to or coming from abroad: EEA Regulations 883/04 (After 1 May 2010): Third country nationals

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Employed or self-employed workers

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Civil Servants

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Armed Forces

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Sweep Up

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Mariners

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Aircrew workers

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Posted workers general information

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Posted workers general information continued

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Posting rules

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Meaning of “Which normally carries out its activities there”

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Meaning of “Direct Relationship”

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Workers hired for immediate posting

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Normally working in two or more Member States

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Normally working in two or more Member States more details

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Normally working in two or more Member States more details continued

Note amended

Special cases: international going to or coming from abroad EEA Regulations 883/04 (after 1 May 2010): exceptional circumstances

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Exceptional circumstances continued

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Obligations of the employer

Note amended

Special cases: international going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): National Insurance contributions coming from another EEA country

Note amended

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Transitional arrangements.

Note amended

Special cases: international going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): National Insurance contributions going to another EEA country

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): contents

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): scope of the regulation

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): third country nationals

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): purpose of the regulation

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): Employed in UK

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): Posted Workers

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): about form E101

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): Extension to posting

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): longer postings (exceptional circumstances)

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): Working in two or more Member States

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): Special Rules

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): self-employed

Note amended

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): self-employed in 2 or more Member States

Note amended

Special Cases: international - people going to or coming from abroad - RA: contents

Note amended

Special Cases: international - people going to or coming from abroad - Reciprocal Agreement (RA): posted workers

Note amended

Special Cases: international - people going to or coming from abroad - RA: postings from a third country

Note amended

special cases: international -going to and coming from abroad: RA: self-employed

Note amended

Special cases: international: people going to or coming from abroad - RA: special cases

Note amended

special cases: international - people going to or coming from abroad - RA: national insurance contributions for employees going abroad

Note amended

Special Cases: international - people going to or coming from abroad - RA: national insurance contributions for employees coming from abroad

Note amended

Special Cases: international - people going to or coming from abroad: row: contents

Note regarding Brexit removed

Special Cases: international - people going to or coming from abroad: row: conditions as to residence and presence in GB - employees

Note regarding Brexit removed

people going to or coming from abroad: row: conditions as to residence and presence in GB - employers

Note regarding Brexit removed

special cases: international - people going to or coming from abroad: row: exemption

Note regarding Brexit removed

9 December 2022 published amendments

Special Cases: Class 1 - Continental Shelf: Contents

Note amended

Special Cases: Class 1 - Continental Shelf: Introduction

Note regarding Brexit removed

Special Cases: Class 1 - Continental Shelf: EEA

Note amended

Special Cases: Class 1 - Continental Shelf: Reciprocal Agreements (RA) - Norwegian Continental Shelf

Note amended

Special Cases: Class 1 - Continental Shelf: Domestic legislation (DL)

Note amended

Special Cases: Class 1 - Continental Shelf: DL - Modification of employment in GB

Note regarding Brexit removed

Special Cases: Class 1 - Continental Shelf: Modification of time limits etc

Note regarding Brexit removed

Special cases: Class 1 - mariners: contents

Note amended

Special cases: Class 1 - mariners: introduction

Note removed

Special cases: Class 1 - mariners: - European Economic Area (EEA)

Note amended

Special cases: Class 1 - mariners: EEA exceptions

Note amended

Special cases: Class 1 - mariners: EEA exception examples

Note amended

Special cases: Class 1 - mariners: Reciprocal Social Security Agreements (RA)

Note amended

Special cases: Class 1 - mariners: RA liability to pay

Note amended

Special cases: Class 1 - mariners: Domestic legislation (DL) - definition of a mariner

Note removed

Special cases: Class 1 - mariners: DL conditions of domicile or residence

Note removed

Special cases: Class 1 - mariners: DL offshore contracts

Note about Brexit removed

Special cases: Class 1 - mariners: DL modification of employment in GB

Note regarding Brexit removed

Special cases: Class 1 - mariners: DL prescribed secondary contributor

Note regarding Brexit removed

Special Cases: Class 1 - Mariners: DL Contracts

Note regarding Brexit removed

Special cases: Class 1 - mariners: working on a British ship

Note amended

Special cases: Class 1 - mariners: working on a foreign ship - master or crew member

Note regarding Brexit removed

Special cases: Class 1 - mariners: working on a foreign ship - supernumerary

Note regarding Brexit removed

Special cases: Class 1 - mariners: DL contribution rates

Note regarding Brexit removed

Special cases: Class 1 - mariners: DL Earnings Periods - regular

Note regarding Brexit removed

Special cases: Class 1 - mariners: DL Earnings Periods - irregular

Note regarding Brexit removed

Special cases: Class 1 - mariners: DL Earnings Periods - paid leave

Note regarding Brexit removed

Special cases: Class 1 - mariners: DL Earnings Periods - voyage(s) began and ended in same tax year

Note regarding Brexit removed

Special cases: Class 1 - mariners: DL Earnings Periods - voyage(s) began in one tax year and ended in another

Note regarding Brexit removed

Special cases: Class 1 - mariners: DL Earnings Periods - voyage(s) began in one tax year and ended in another - example

Note regarding Brexit removed

Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - background

Note regarding Brexit removed

Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - offshore manning arrangements

Note regarding Brexit removed

Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - existing legislation dealing with mariners

Note regarding Brexit removed

Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - host employer regulations

Note regarding Brexit removed

Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - The Social Security (Categorisation of Earners) (Amendment No. 2) Regulation 2003

Note regarding Brexit removed

Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - Application of the Host Employer Regulations

Note regarding Brexit removed

Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - meaning of ‘wholly or mainly in category A, B, C or D waters’

Note regarding Brexit removed

Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - meaning of ‘wholly or mainly in category A, B, C or D waters’

Note regarding Brexit removed

Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - clearance service

Note regarding Brexit removed

Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - contact points

Note regarding Brexit removed

Special Cases: Married Women: Contents

Note regarding Brexit removed

Special Cases: Married Women: Position from 6 April 1975 to 5 April 1977

Note regarding Brexit removed

Special Cases: Married Women: Position from 6 April 1977: General

Note regarding Brexit removed

Special Cases: Married Women: Effect of reduced rate on other contribution liabilities

Note regarding Brexit removed

Special Cases: Married Women: 2 Year Test

Note regarding Brexit removed

Special Cases: Married Women: Automatic cancelling of election following failure of "2 Year Test"

Note regarding Brexit removed

Special Cases: Married Women: Woman alleges she is/was employed by, or in partnership with, her husband

Note regarding Brexit removed

Special Cases: Married Women: Certificates of election

Note regarding Brexit removed

Special Cases: Married Women: Conditions that apply to certificates of election/reduced liability

Note regarding Brexit removed

Special Cases: Married Women: Employer's liability if certificate of election/reduced liability not held

Note regarding Brexit removed

Special Cases: Married Women: Cancelling an election: General

Note regarding Brexit removed

Special Cases: Married Women: Cancelling an election: Date from which full liability starts

Note regarding Brexit removed

Special Cases: Married Women: Continuing to pay reduced rate after cancelling an election

Note regarding Brexit removed

Special Cases: Married Women: Payment of voluntary contributions

Note regarding Brexit removed

Special Cases: Married Women: Cancelling election when full rate contracted-out NICs paid erroneously

Note regarding Brexit removed

Special Cases: Married Women: Cancelling election when full rate not contracted-out NICs paid erroneously

Note regarding Brexit removed

Special Cases: Married Women who are Crown Servants: Certificates of Election

Note regarding Brexit removed

Special Cases: Married Women: Liability after marriage has ended

Note regarding Brexit removed

Special Cases: Married Women: Details of elections held on record sheet (Forms RF1)

Note regarding Brexit removed

Special Cases: Married Women: Background: Position up to 5 April 1975: The law

Note regarding Brexit removed

Special Cases: Married Women: Background: Position up to 6 April 1975: Time for making an election

Note regarding Brexit removed

Special Cases: Married Women: Background: Position up to 5 April 1975: Administrative procedures

Note regarding Brexit removed

Special Cases: Married Women: Background: Position up to 5 April 1975: Possible reasons for making an election not to pay

Note regarding Brexit removed

Special Cases: Married Women: Background: Position up to 5 April 1975: Cancellation/change of election

Note regarding Brexit removed

Special Cases: Married Women: Background: Position up to 5 April 1975: Renewing an election

Note regarding Brexit removed

Special Cases: Married Women: Background: Position up to 5 April 1975: Maintenance of elections

Note regarding Brexit removed

Special Cases: Married Women: Background: Position from 6 April 1975: The law

Note regarding Brexit removed

Special Cases: Married Women: Background: Position from 6 April 1975: Administrative procedures

Note regarding Brexit removed

Special Cases: Married Women: Background: Position from 6 April 1975: Phasing out of elections

Note regarding Brexit removed

Special Cases: Widows: Contents

Note regarding Brexit removed

7 December 2022 published amendments

9 November 2022 published amendments

5 November 2022 published amendments

Class 1 structural overview from 6 April 2009: contents

Changes for the 2022 to 2023 tax year

12 October 2022 published amendments

10 August 2022 published amendments

Class 1 structural overview from April 2009: calculating earnings limits & thresholds for pay intervals of other than a week

Updated page to include Freeports and Veterans reliefs, updated legislative heading, provided some introduction text for thresholds.

9 August 2022 published amendments

8 August 2022 published amendments

NIM33602 - Persons going to and coming from abroad: Paying voluntary NICs - Going to countries not covered by the EC Regulations or a RA: Conditions for Class 3 NICs

Note added to explain this guidance was incorrect between 17 November 2017 and and 30 January 2019. Also removed 'Accept any application to pay voluntary contributions regardless of whether or not the person satisfies the conditions to pay.'

5 August 2022 published amendments

NICs avoidance: employment income provided through third parties: securities - amount excluded under Part 7A ITEPA 2003 but treated as earnings for NICs

Review dates updated.

NICs avoidance: employment income provided through third parties: 2019 loan charge

Review dates updated.

NICs Avoidance - anti-avoidance measures: General Anti-Abuse Rule (GAAR): Overview

Review dates updated.

NICs avoidance: sham: considering sham

Review dates updated.

NICs avoidance: investigating avoidance: introduction

Wording changed for external pages to flow because of redacted information directly above it. Review dates updated.

NICs avoidance: investigating avoidance: section 8 decisions

Review dates updated.

NICs avoidance: investigating avoidance: protecting debts

Review dates updated.

NICs avoidance: investigating avoidance: gathering facts - general

Review dates updated.

NICs avoidance: investigating avoidance: gathering facts - from an employed earner’s family member

Review dates updated.

NICs avoidance: Litigation and Settlement Strategy

Page archived.

NICs avoidance: resources

Page archived.

NICs avoidance: CS&TD Individuals Policy Directorate roles and responsibilities

Text changed to cover references to IPD as technical support.

NICs avoidance: employment income provided through third parties: preventing double taxation

Links to obsolete guidance removed.

NICs avoidance: employment income provided through third parties: remittance basis applies for income tax

Review dates updated. Obsolete link removed.

NICs avoidance: employment income provided through third parties: after employee dies

Review dates updated. Obsolete links removed.

NICs avoidance: employment income provided through third parties: prevention of NICs on same amounts twice

Review dates updated. Obsolete link removed.

21 July 2022 published amendments

NICs avoidance: employment income provided through third parties: preventing double taxation

Review dates updated. Needs to be retained to cover Scottish Limitation Act for Scots companies that may have taken a relevant step before 06 April 2011 under the first category for consideration of the double taxation.

NICs avoidance: employment income provided through third parties: remittance basis applies for income tax

Review dates updated. Content needs retaining to cover Scottish cases that may still be impacted by the 'relevant step' for the part relating to pre 06 April 2011. This is because of their Limitation Act 1980 covering 20 years.

NICs avoidance: employment income provided through third parties: after employee dies

Review completed. Retain information to cover 20 year limitation for Scotland for periods pre-dating 06 April 2011.

NICs avoidance: employment income provided through third parties: prevention of NICs on same amounts twice

Review dates updated.

NICs avoidance: employment income provided through third parties: effect of income tax relief on NICs position - general

Review dates. Guidance retained as potential for Scottish cases because of the twenty year limitation period.

NICs avoidance: employment income provided through third parties: effect of income tax relief on NICs position section 222 ITEPA

Review dates updated.

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - general

Review dates updated.

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - amount treated as earnings for NICs purposes

Review dates updated. Hyperlinks to archived guidance removed.

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - payments disregarded from earnings

Review dates updated.

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - relevant step related to disregarded earnings

Review dates updated. Reference to obsolete guidance removed.

NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - example 1 payments disregarded from earnings

Review dates updated.

12 July 2022 published amendments

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Conditions giving rise to a Class 1A NICs liability

page archived

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Special arrangements for fuel provided for private use in a provided car: Dual liability for Class 1 and Class 1A NICs: General

Page archived

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: General

Page archived.

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Special arrangements for fuel provided for private use in a provided car: Dual liability for Class 1 and Class 1A NICs: Fuel provided by means of a mil

page archived

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Person liable to pay Class 1A NICs

Page archived

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Special arrangements for fuel provided for private use in a provided car: Dual liability for Class 1 and Class 1A NICs: Fuel provided by means of a rou

Page archived. Historical content removed. 

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Need for a relevant payment of earnings to have been made: Tax years 1991/1992 to 1997/1998

Page archived

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Need for a relevant payment of earnings to have been made: General

page archived

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Method of calculating Class 1A NICs

Page archived. Historical content removed. 

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Need for a relevant payment of earnings to have been made: Special rules for fuel provided for private use

page archived

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Cars provided by third parties

Page archived

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Need for a relevant payment of earnings to have been made: Tax years 1998/1999 to 1999/2000

Page archived. Historical content removed. 

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Special arrangements for fuel provided for private use in a provided car: Dual liability for Class 1 NICs and Class 1A NICs: Contents

Page archived

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Need for a relevant payment of earnings to have been made: Contents

page archived

Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: Contents

Page archived

Class 1A National Insurance contributions: Contents

Link to NIM17500 archived.

14 June 2022 published amendments

Class 1 NICs: Expenses and allowances: Travelling expenses: Breakdown in car sharing arrangements

Former historical references removed as no longer relevant. Grammatical errors removed. Review dates updated.

Class 1 NICs: Expenses and allowances: Travelling expenses: Disruption to public transport

Obsolete paragraphs removed. Review dates updated.

Class 1 NICs: Expenses and allowances: Travelling expenses: Workers on offshore oil and gas rigs and platforms

Obsolete paragraphs removed. Grammatical errors removed. Review dates updated.

Class 1 NICs: Expenses and allowances: Travelling expenses: Disabled employees

Obsolete paragraphs removed. Grammatical errors removed. Review dates updated.

12 May 2022 published amendments

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: introduction

Language made current with the passage of time with introduction of Acts. Redundant hyperlinks removed. Review dates updated.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: contractual and non-contractual sporting testimonials

Review dates updated. Content extant.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: customary and non-customary sporting testimonials

Review dates updated. Redundant hyperlink removed.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: charitable donations made from a sporting testimonial payment

Title updated. Review dates.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: reporting the Class 1 NICs liabilities arising on a sporting testimonial payment

Review dates. Content extant.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: testimonial arranged after sportsperson’s death

Review dates updated. Content extant.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: benefit-in-kind provided with proceeds

Review dates updated. Terminology improved.

Class 1 NICs: Payments made under employment legislation: Earnings period to be used in assessing NICs liability: Payments made under a reinstatement order, a re-engagement order or an order for the continuation of a contract of employment

Review dates updated. Examples brought up to date.

Class 1 NICs: Payments made under employment legislation: Earnings period to be used in assessing NICs liability: Payments made under a protective award

Review dates updated. Example dates made current.

Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award

Review dates updated. Spacing re-alignment.

Class 1 NICs: Payments made under employment legislation - Contents

NIM07067 PAGE REMOVED.

Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award:

Review dates. Examples reconfigured for modernity.

Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award:

Review dates updated. Content made current.

Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award:

Review dated updated.

11 May 2022 published amendments

Class 1A NICs on termination awards (effective from 6 April 2020): contents

Review dates updated.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: introduction

Spacing adjustments for quotations, new paragraph inserted to cover Health Care Levy imposition, review dates updated.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: benefit-in-kind received with termination award

Review dates updated.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: reporting

Review dates updated, content extant.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: example 1 – cash only and below £30,000 exemption

Reference to new Health and Social Care Levy increase for 22/23 tax year, review dates update.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: example 2 – cash only and exceeds £30,000 threshold

Review dates updated. References to increased rates to fund Health and Social Care levy for the single tax year.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: example 3 – cash and gifted benefit-in-kind

Percentage increase to cover tax year of health and social care levy, review dates updated.

Class 1A NICs: Liability for Class 1A NICs: Class 1A NICs on termination awards: example 4 – cash and benefit-in-kind used for an agreed period of time

Review dates updated. Calculations updated to capture earnings period for year of the health and social care levy increase.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: example 5 – demonstrating the hierarchy of payments

Content is still extant. Review dates updated.

Class 1A NICs on sporting testimonials: contents

Review dates updated.

Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: what is a sporting testimonial?

Review dates updated.

10 May 2022 published amendments

6 May 2022 published amendments

Class 1 NICs: Payments made under employment legislation: Guarantee payments: General

Review date updated. Content remains extant.

Class 1 NICs: Payments made under employment legislation: Guarantee payments: NICs treatment

Review dates updated. One grammar error corrected.

Class 1 NICs: Payments made under employment legislation: Medical suspension payments: General

Review dates updated. Content extant.

Class 1 NICs: Payments made under employment legislation: Medical suspension payments: NICs treatment

Review dates updated. Content remains extant.

Class 1 NICs: Payments made under employment legislation: Maternity suspension payments: General

Review dates updated. Content extant.

Class 1 NICs: Payments made under employment legislation: Maternity suspension payments: NICs treatment

Review dates updated. Content remains extant.

Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a reinstatement order: General

Review dates updated. Content extant.

Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a reinstatement order: NICs treatment

Review dates updated. Content extant.

Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a re-engagement order: General

Review dates updated. Content remains extant.

Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a re-engagement order: NICs treatment

Review dates updated. Content extant.

Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay under an order for the continuation of a contract of employment: General

Review dates updated. Content remains extant.

Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay under an order for the continuation of a contract of employment: Assessment by employment tribunal of amount payable by the employer to the employee

Review dates updated. Grammatical error removed. Spacing adjustments.

Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay under an order for the continuation of a contract of employment: NICs treatment

Review dates updated. Content extant.

Class 1 NICs: Payments made under employment legislation: Redundancy: Protective awards: General

Review dates updated. Content extant.

Class 1 NICs: Payments made under employment legislation: Redundancy: Protective awards: Assessment by employment tribunal of amount payable by the employer to the employee

Review dates updated. Content remains extant.

Class 1 NICs: Payments made under employment legislation: Redundancy: Protective awards: NICs treatment

Review date updated. Content remains extant.

Class 1 NICs: Payments made under employment legislation: Earnings period to be used in assessing NICs liability: General

Review dates updated. Grammatical errors rectified.

5 May 2022 published amendments

Class 1 NICs: Payments made under employment legislation: Introduction

Review dates updated, grammar errors removed. Redundant paragraphs taken out as covered elsewhere.

22 April 2022 published amendments

13 April 2022 published amendments

Class 1B NICs: liability: what does a PSA cover?

Updated content to link to PSA1050

Class 1B NICs: Liability: what does a PSA not cover?

Updated content to link to PSA1050

7 April 2022 published amendments

Tips, gratuities and service charges: contents

New page added to reflect new guidance on the treatment of tips paid electronically

Tips, gratuities and service charges: income tax and pay as you earn

New para added regarding electronically paid tips and emphasis on self reporting

30 March 2022 published amendments

Class 1 NICs: Expenses and allowances: Travelling expenses: Emergency call-out

Spacing adjustments. Review dates updated.

Class 1 NICs : Expenses and allowances : Travelling expenses : Employees late night travel home

Spacing adjustments in each paragraph. Former guidance removed. Bullets reformatted. Review dates.

18 March 2022 published amendments

17 March 2022 published amendments

Class 1 NICs: Expenses and allowances: Non-exempt relocation expenses

Spacing adjustment.

Class 1 NICs: expenses and allowances: security licence fees

Review dates updated. Out-of-date legislation removed.

Class 1 NICs: Expenses and allowances: Telephone expenses: Legislation

No longer extant legislation removed. Quotes realigned. Review dates updated.

Class 1 NICs: Expenses and allowances: Telephone expenses: Position where the employee is the subscriber

Review dates updated. No longer extant legal reference removed.

Class 1 NICs: Expenses and allowances: Telephone expenses: Position where the employer is the subscriber

Review dates updated. Former legislation removed.

Class 1 NICs: Expenses and allowances: Relocation allowances: Exempt relocation expenses

Review dates updated.

Class 1 NICs: expenses and allowances: telephone expenses: contents

Review dates updated.

Class 1 NICs: Expenses and allowances: Telephone expenses: Position where the subscriber is neither the employee nor the employer

Review dates updated.

Class 1 NICs: Expenses and allowances: Telephone expenses: Telephone acquired solely for business purposes

Review dates updated. Former legislation removed.

Class 1 NICs: Expenses and allowances: Telephone expenses: HMRC dispensations

Notification of the removal of dispensations to NICS.

Class 1 NICs: Expenses and allowances: Telephone expenses: Mobile telephones

Review dates updated. Former legislation and guidance removed.

Class 1 NICs: Expenses and allowances: Tool allowances

Former legislative reference removed. Review dates updated.

15 March 2022 published amendments

- Class 1 NICs: Expenses and Allowances: Petrol: Purchasing fuel on behalf of the employer - The Overdrive Case

Title reformatted to remove the duplication. Spacing in open line and between bullets reformatted.

Class 1 NICs: Expenses and allowances: Police rent allowances

Review dates updated.

Class 1 NICs: Expenses and allowances: Protection - Vulnerable Groups (Scotland)

Review dates updated.

Class 1 NICs: Expenses and allowances: Relocation allowances: Introduction

Spacing adjustments. Grammatical error removed. Sentence to link to the guidance that doesn't exist removed.

Class 1 NICs: Expenses and allowances: Relocation allowances: Employees who start work at the new location on or after 6 April 1998

Review dates updated. Limits still apply.

Class 1 NICs: Expenses and allowances: Relocation allowances: Employees who started work at the new location before 6 April 1998

Spacing adjustments. Example reformatted. Review dates updated.

Class 1 NICs: Expenses and allowances: Relocation allowances: Special provision for 1998/99 where relocation expenses included in a PAYE Settlement Agreement (PSA)

Review dates updated. No longer extant paragraphs for periods surpassing 20 years removed.

Class 1 NICs: Expenses and allowances: Relocation allowances: Employees who relocate abroad

Review dates updated.

Class 1 NICs: Expenses and allowances: Relocation allowances: Employees who have not paid NICs on relocation expenses paid prior to 6 April 1998

Historical references kept. Obsolete paragraphs removed. Review dates updated.

3 March 2022 published amendments

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure-general

Review dates updated.

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Alignment with tax on approved mileage allowance payments

Hyperlink restored. Grammatical error. Review dates updated.

Class 1 NICs: expenses and allowances: motoring expenses (including mileage allowances) paid on or after 6 April 2002: calculating the amount liable for Class 1 NICs

Grammatical errors removed. Content extant. Review dates updated.

Class 1 NICs: Expenses and allowances: Incidental overnight expenses (previously Personal Incidental Expenses or PIEs): Introduction

Spacing changes and bullet removed. Content extant. Review dates updated.

Class 1 NICs: Expenses and allowances: Incidental overnight expenses (previously Personal Incidental Expenses or PIEs): Position from 6 April 1995

Review dates updated. Examples reformatted.

Class 1 NICs : Expenses and allowances : Incidental overnight expenses (previously personal incidental expenses or PIEs) : Position from 6 April 2001

Examples reformatted, Review dates updated.

Class 1 NICs: Expenses and allowances: Incidental overnight expenses (previously Personal Incidental Expenses or PIEs): Position from 6 April 2004

Review dates updated. Link to correct legislation on aggregates.

Class 1 NICs: Expenses and allowances: Incidental overnight expenses (previously Personal Incidental Expenses or PIEs): Evidence required

Review dates updated.

Class 1 NICs: Expenses and Allowances: Fuel: General

Review dates updated.

Class 1 NICs: Expenses and allowances: Fuel: Methods of provision

Spacing adjustment. Review dates updated

Class 1 NICs: Expenses and allowances: Incidental overnight expenses (previously Personal Incidental Expenses or PIEs) : Contents

Review dates updated.

2 March 2022 published amendments

Class 1: Personal Liability Notices: what does HMRC have to prove to issue a PLN?

Updated legislative heading

Class 1 NICs: expenses and allowances: HMRC dispensations: contents

Notification of dispensations no longer being applicable for tax years 2016/17 onwards.

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6.4.02: Introduction and legislation

Grammatical errors corrected. Content extant. Review dates set

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Liability for Class 1 NICs

Further paragraph added so that private mileage payments continue to be treated as earnings post 06 April 2002.

1 March 2022 published amendments

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Rates paid are greater than authorised rates - employer claims no profit included

Expenses referred to past-tense to demonstrate process no longer being used. Review dates amended.

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Calculating Class 1 NICs on mileage allowances - examples

Explanation added to further emphasise that the NICS treatment applied pre 06 April 2002.

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: General treatment of lump sum payments

Introduction added to emphasise that the guidance needs to be read in the context of applicable treatment pre 06 April 2002. Review dates updated. Reference to escalation removed as no longer relevant.

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Lump sum payments - Calculating Class 1 NICs on lump sum payments

Review dates updated as already refers to treatment pre 06 April 2002.

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Employer restricts the amount of business mileage paid

Review dates updated.

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Employer restricts the amount of business mileage paid - examples

Introduction added to emphasise that the guidance needs to be read in the context of applicable treatment pre 06 April 2002.

Class 1 NICs: Expenses and Allowances: Mileage allowances: Rules before 6 April 2002: Motorcycle rates

Introduction added to emphasise previous treatment. Obsolete link removed. Review date amended.

Class 1 NICs: Expenses and Allowances: Mileage allowances: Rules before 6 April 2002: Passenger and/or equipment rates

Review dates updated. Introduction added to emphasise that the guidance needs to be read in the context of applicable treatment pre 06 April 2002.

Local Authority essential and casual car users

Introduction added to emphasise that the guidance needs to be read in the context of applicable treatment pre 06 April 2002. Reference to escalation route removed - no longer applicable

Class 1 NICs: Expenses and Allowances: Mileage allowances: Rules before 6 April 2002: Health Authority regular and standard car users

Introduction added to emphasise that the guidance needs to be read in the context of applicable treatment pre 06 April 2002. Reference to escalation route removed - no longer applicable

Class 1 NICs: Expenses and Allowances: Mileage allowances: Rules before 6 April 2002: Civic dignitaries

Introduction added to emphasise the guidance needs to be read in the context of NICS treatment pre 06 April 2002. Review dates updated.

Class 1 NICs: Expenses and Allowances: Mileage allowances: Rules before 6 April 2002: Methodist Ministers

Review dates updated.

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6.4.02: Employee Car Ownership Schemes

Review dates updated. Content extant - hyperlinks work.

28 February 2022 published amendments

Class 1 NICs: Expenses and allowances: Mileage allowances: Normal components of a mileage allowance

Review dates updated. Content extant. Hyperlinks to other guidance inserted. Narrative provided in opening sentence.

Class 1 NICs: Expenses and Allowances: Mileage allowances: Types of mileage allowances

Review dates updated.

Class 1 NICs: Expenses and Allowances: Mileage allowances: Rules before 6 April 2002: Contents

Review dates updated.

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Liability for Class 1 NICs

Language reworded to past tense where appropriate as referring to previous applied treatment. Review dates updated.

Class 1 NICs: Expenses and Allowances: Mileage allowances: Rules before 6 April 2002: Calculating Class 1 NICs on mileage allowances

Review dates updated. Wording reformatted to past tense. Obsolete links to rates and guidance removed.

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Use of HMRC's Authorised Mileage Rates

Wording changed to past tense where appropriate to distinguish between existing and former scheme. Review dates amended.

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Rates paid are at or below the authorised rates

Wording changed to the past tense to reflect end of scheme. Review dates updated.

22 February 2022 published amendments

Class 1 NICs: Expenses and allowances: Membership of a professional body - payment of fees or subscriptions

Review dates updated. Obsolete guidance link removed. Broken hyperlink restored.

Class 1 NICs: Expenses and allowances: Ministers of religion - reimbursement of household expenses

Review dates updated and links to BIKs guidance updated to reflect over 20 years since inception.

Class 1 NICs: Expenses and Allowances: Mileage Allowances: Contents

Review dates updated.

Class 1 NICs: Expenses and Allowances: Mileage allowances: Rules before 6 April 2002: Contents

Review dates updated.

Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid after 6 April 2002: Contents

Review dates updated.

Class 1 NICs: Employment - Related Securities: Shares: contents

Review dates updated.

Class 1 NICs: Securities - Contents

Review dates updated.

Class NICs: International - contents

Review dates updated.

Class NICs: Share and share options acquired before 6 April 1999 - contents

Review dates updated.

Class 1 NICs: Employment Related Securities (ERS): Internationally Mobile Employees (IMEs): contents

Review dates updated.

Class 1 NICs: Expenses and allowances: Fuel expenses/ Fuel provisions: General

Review dates updated. Link to defunct SE guidance replaced with EIM one.

Class 1 NICs: Expenses and Allowances: Mileage allowances: Introduction

Bullets reformatted. Review dates updated.

Class 1 NICs: Expenses and Allowances: Mileage allowances: Class of NICs due

Review dates updated. Bullets reformatted.

21 February 2022 published amendments

Class 1 NICs: Expenses and allowances: Fuel expenses/ fuel provisions: Methods of provision

Review dates updated.

Class 1 NICs: expenses and allowances: fuel: liability for nics on fuel

Wording changed to make it extant. Review dates updated.

Class 1 NICs: Expenses and Allowances: Petrol - Purchasing fuel on behalf of the employer - The Overdrive Case

Review dates updated. Content extant.

Class 1 NICs: Expenses and allowances: Employee liability insurance

Obsolete guidance references to SE removed. Review dates updated.

Class 1 NICs: Expenses and allowances: Entertainment expenses

Review dates updated. Examples reformatted and obsolete references to dispensations taken out.

Class 1 NICs: Expenses and allowances: Relocation allowances: Contents

Review dates updated.

Class 1 NICs: expenses and allowances: disclosure and barring services

Review dates updated. Content extant.

Class 1 NICs: expenses and allowances: household expenses

Review dates updated. Hyperlink restored.

Class 1 NICs: Expenses and allowances: Lorry drivers - subsistence allowances

Review dates updated. Content extant.

Class 1 NICs: expenses and allowances: meal allowances

Review dates updated. Example reworked.

Class 1 NICs: Expenses and allowances: Medical expenses of employees working outside the UK

Sentence on assessing for periods pre 1988 has been removed as no longer applicable. Obsolete guidance link taken out.

Class 1 NICs: Expenses and allowances: Membership of a club

Review date updated. Obsolete reference removed.

Class 1 NICs: expenses and allowances: Members of Parliament expenses

Section 294 of ITEPA 2003 is still in play regardless of exit from EU as covers trade partners in Europe. Review dates updated.

17 February 2022 published amendments

Class 1 NICs: Expenses and allowances: Civic dignitaries' and Councillors’ allowances: Civic dignitaries’ travel expenses

Review dates updated. Grammatical error fixed, wording updated.

Class 1 NICs: expenses and allowances: civic dignitaries' and councillors’ allowances: general

Pages dragged to remove mileage allowance payment page ending in 5 which is defunct.

Class 1 NICs: Expenses and allowances: Civic dignitaries' and Councillors’ allowances: Civic dignitaries’ mileage allowances

Page no longer extant. Review dates updated.

Class 1 NICs: Expenses and allowances: Civic dignitaries' and Councillors’ allowances: Assessing Class 1 NICs

Review dates updated.

Class 1 NICs: Expenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ travel expenses

Review dates updated.

Class 1 NICs: xpenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ postage & stationery expenses

Review dates updated.

Class 1 NICs: Expenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ expenses for secretarial assistance

Review dates updated.

Class 1 NICs: Expenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ expenses for hire of rooms

Review dates updated.

Class 1 NICs: Expenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ household expenses

Review dates updated.

Class 1 NICs: expenses and allowances: clothing/uniform allowances

Review dates updated.

Class 1 NICs: Expenses and allowances: Criminal record checks for airport staff

Review dates updated.

Class 1 NICs: Expenses and Allowances: Fuel expenses/ Fuel provisions: Contents

Review dates updated.

16 February 2022 published amendments

National Insurance Manual: recent changes

Page archived

National Insurance Manual: recent changes

Page archived

National Insurance Manual: recent changes

Page archived

National Insurance Manual: recent changes

Page archived

National Insurance Manual: recent changes

Page archived

National Insurance Manual: recent changes

Page archived

National Insurance Manual: recent changes

Page archived

National Insurance Manual: recent changes

Page archived

National Insurance Manual: recent changes

Page archived

National Insurance Manual: recent changes

Page archived

NIM - National Insurance Manual: update index

Page archived

Class 1 NICs: Expenses and allowances: Car, motor cycle and cycle parking fees: Parking fees incurred at the permanent workplace

Review dates updated. Wording adjusted to reflect timing of changes that are over twenty years ago.

Class 1 NICs: expenses and allowances: car parking fines

Review dates updated. Pecuniary liability captured with "".

Class 1 NICs: Expenses and allowances: Congestion and Clean Air Charges

Review dates updated.

Class 1 NICs: expenses and allowances: civic dignitaries' and councillors’ allowances: general

Review dates updated. Paragraphs replaced with pages.

Class 1 NICs: Expenses and allowances: Civic dignitaries' and Councillors’ allowances: Civic dignitaries’ clothing expenses

Review dates updated.

Class 1 NICs: Expenses and allowances: Civic dignitaries' and Councillors’ allowances: Payment to Civic dignitaries in respect of charitable donations

Review dates updated.

Class 1 NICs: Expenses and allowances: Civic dignitaries' and Councillors’ allowances: Civic dignitaries’ entertainment expenses

Review dates updated.

15 February 2022 published amendments

7 February 2022 published amendments

Class 1 NICs: Expenses and allowances: changes from 6 April 2016

Review dates updated. Content extant.

Class 1 NICs: Expenses and allowances: Business expenses

Review dates updated. Content is extant.

Class 1 NICs: Expenses and allowances: Evidence necessary to identify business expenses

References to 'dispensations' and their hyperlinks removed as these are no longer relevant for tax years 16/17 onwards. Example reformatted.

Class 1 NICs: Expenses and allowances: HMRC Dispensations: Background

Confirmation that dispensations no longer apply and are replaced in some instances with exemptions instead.

Class 1 NICs: Expenses and allowances: HMRC Dispensations: What are they?

Removal of obsolete information with details of links to EIM.

Class 1 NICs: expenses and allowances: HMRC dispensations: contents

Page to removed.

Class 1 NICs: Expenses and allowances: HMRC Dispensations: Employers to be encouraged to apply for dispensations

Application process now obsolete to apply for dispensations.

Class 1 NICs: Expenses and allowances: HMRC Dispensations: Conditions to be satisfied for issue of dispensation

Repeal of relevant legislation to remove dispensation.

Class 1 NICs: Expenses and allowances: HMRC Dispensations: Dispensation notice and letters

Reference inserted that this is for historical references purposes of the contents and particulars of a dispensation approval from HMRC.

Class 1 NICs: Expenses and allowances: HMRC Dispensations: Lists of dispensations issued

Update that dispensations are no longer issued.

Class 1 NICs: Expenses and allowances: HMRC Dispensations: Accepting dispensations for NICs purposes

Page no longer extant.

Class 1 NICs: Expenses and allowances: HMRC Dispensations: Accepting dispensations for NICs purposes: Change in conditions of issue of dispensation

Page no longer extant.

3 February 2022 published amendments

Class 1 NICs: expenses and allowances: HMRC dispensations: contents

Review dates updated.

Tips, gratuities and service charges: Gratuity disregard conditions: Condition 1

corrected format

Tips, gratuities and service charges: Gratuity disregard conditions: Condition 2

Grammatical errors taken out. Review dates updated.

Tips, gratuities and service charges: Gratuity disregard conditions: Example - NICs due, neither of the gratuity disregard conditions are satisfied

Review dates updated.

Tips, gratuities and service charges: payments in respect of gratuities or offerings

Review dates updated. Headings replaced.

Tips, gratuities and service charges: litigated tips and gratuity cases: contents

Review dates updated.

Tips, gratuities and service charges: commentary: Nerva v R. L. & G Ltd [1997] ICR 11 (CA)

Review dates updated.

Tips, gratuities and service charges: Nerva v R. L. & G Ltd [1997] ICR 11 (CA): Relevance of the decision

Changed content for readability with access to 'allocate' link. Review dates updated. Hyperlink to team contact.

Tips, gratuities and service charges: commentary: Nerva v R. L. & G Ltd [1997] ICR 11 (CA): commentary: HMRC v Knowledgepoint 360 Group plc

Hyperlink to case decision added. Review dates updated.

Tips, gratuities and service charges: Contractual payments

Example reformatted to improve readability. Review dates updated.

Tips, gratuities and service charges: Tronc arrangements: Contents

Review dates updated.

Tips, gratuities and service charges: Tronc arrangements: Examples: Contents

Review dates updated.

Tips, gratuities and service charges: Establishing allocation: Contents

Review dates updated.

31 January 2022 published amendments

Class 1 NICs: interest: contents

Review dates updated.

Class 1 NICs: Expenses and allowances: Introduction

Reference to 8A updated as six years have passed since introduction. Review dates amended.

28 January 2022 published amendments

Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6th April 2006: employer-financed retirement benefits schemes: payments from such schemes: authorised member payments: pensions: pension rules 1 and 3

Spacing reconfigured to improve presentation. Review dates amended.

Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6th April 2006: employer-financed retirement benefits schemes: payments from such schemes: authorised member payments: pension commencement lump sums

Review dates amended.

Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6th April 2006: employer-financed retirement benefits schemes: payments from such schemes: authorised member payments: serious ill-health lump sums

Review dates updated " " removed.

Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6 April 2006: employer-financed retirement benefits schemes: payments from such schemes: authorised member payments: payments under a pension sharing order

Abbreviation removed and replaced with hyperlink.

Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6th April 2006: employer-financed retirement benefits schemes: payments from such schemes: authorised member payments: payments set out in regulations

Table removed for accessibility. Review dates updated. Links to obsolete guidance removed.

Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6th April 2006: employer-financed pension only schemes: definition

Grammatical error removed. Bullets reconfigured.

Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6th April 2006: employer-financed pension only schemes: employer's payments into such schemes

Review dates updated.

Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6th April 2006: employer-financed pension only schemes: payments out of such schemes

Restructured the first paragraph to improve readability. Removed grammatical errors. Revised dates.

Class 1 NICs: Expenses and allowances: Overseas allowances

Content extant. Review dates updated.

Class 1 NICs: Employment-Related Securities: contents

Review dates updated.

Class 1 NICs: Payments made under employment legislation - Contents

Review dates updated

Earnings Periods: Contents

Review dates updated.

25 January 2022 published amendments

20 January 2022 published amendments

Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Payments in lieu of remuneration (PILORs)

Review dates. Content extant.

Class 1 NICs: earnings of employees and office holders: payments made on termination of employment: redundancy payments: general

Review dates updated. Content extant.

Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Redundancy payments: Definition of redundancy

Review dates updated. Content extant.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - Contents

Review dates updated.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - Overview

Review dates updated. Bullets removed and reinserted.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - registered pension schemes: definition

Review dates updated, brackets removed.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - registered pension schemes: employer's payments into such schemes

Review dates updated, brackets removed.

Earnings of Employees and Office Holders: retirement benefits schemes from 6th April 2006 - registered pension schemes: payments from such schemes

Review dates updated, brackets removed.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - overseas pension schemes: employer's payments that qualify for migrant member relief or transitional corresponding tax relief: definitions

Review dates updated. Bullets removed and reinserted.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - overseas pension schemes: employer's payments that qualify for migrant member relief or transitional corresponding tax relief

Review dates updated. Sentence reformatted to opening link.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - overseas pension schemes: payments to pension schemes relieved from United Kingdom taxation under a double taxation agreement

Review dates updated. Further check of commencement dates.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - overseas pension schemes: superannuation funds to which section 615 ICTA applies: employer's payments into such funds

CHANGE TO FORMATTING, NO CONTENT CHANGES

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - registered pension schemes: Contents

Review dates updated.

Class 1 NICs: Employment - Related Securities: Shares - Share Incentive Plans

Values updated. Review dates amended.

Class 1 NICs: Employment - Related Securities: Shares - Early Acquisition of shares from a Share Incentive Plan

Review dates amended. ETASSUM reference inserted.

Class 1 NICs: Employment - Related Securities: Shares - Save as You Earn Plans

Correct ETASSUM reference inserted.

Class 1 NICs: Employment - Related Securities: Shares - Company Share Option Plans

Review dates updated and guidance link updated.

Class 1 NICs: Employment - Related Securities: Shares - Enterprise Management Incentives

Review dates amended. Values changed and guidance links added.

13 January 2022 published amendments

Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Before 6 April 2018

Review dates updated. Content extant.

Class 1 NICs: Earnings of employees and office holders: payments made on termination of employment: from 6 April 2018

Review dates updated.

Class 1 NICs: earnings of employees and office holders: payments made on termination of employment: payments in lieu of notice (PILONs) : General

Review dates updated.

Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Payments in lieu of notice (PILONs): Contractual PILONs

Review dates amended. Content extent.

Class 1 NICs: earnings of employees and office holders: payments made on termination of employment: payments in lieu of notice (PILONs): termination of employment by agreement

Review dates updated. Content extant.

Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Payments in lieu of notice (PILONs): Expectation, custom and "automatic" payments

Review dates. Content extant.

Class 1 NICs: earnings of employees and office holders: payments made on termination of employment: amounts taxed a ‘Post Employment Notice Payment’ treated as earnings for Class 1 NICs purposes

Review dates updated. Content extant.

Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Payments in lieu of notice (PILONs): 'Gardening leave'

Review dates updated. Extant content.

12 January 2022 published amendments

2021

31 December 2021 published amendments

Employment Allowance: Who can’t claim the Employment Allowance? Transfers of business

Table removed for accessibility purposes. Spacing adjusted for paragraphs within former table. Wording simplified to plain English for 'utilised'. Rates changed to current allowance amounts.

Employment Allowance: Who can’t claim the Employment Allowance? Business de-mergers

Table removed for accessibility purposes. Examples made current and bullets reformatted to improve readability.

Employment Allowance: How the Employment Allowance is applied after HMRC has received a claim

Review dates updated.

Employment Allowance: Employer unable to use up all of the Employment Allowance against their total secondary class 1 NICs liabilities before the tax year ends

Tables of the four worked examples removed for accessibility. Bullet points reconstructed to improve readability. Examples modernised to cover allowance changes.

Employment Allowance: Connected persons - Companies - Further connections

Table removed for accessibility purposes.

30 December 2021 published amendments

Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6th April 2006: employer-financed retirement benefits schemes: payments from such schemes: authorised member payments: pensions

Table removed for accessibility purposes.

Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6th April 2006: employer-financed retirement benefits schemes: payments from such schemes: authorised member payments: pensions: pension rules 1 and 3

Table removed for accessibility purposes.

Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6th April 2006: employer-financed retirement benefits schemes: payments from such schemes: authorised member payments: pensions: pension rule 4

Removed table for accessibility purposes.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - registered pension schemes: definition

Bold wording removed and links to this taken out for accessibility purposes.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - registered pension schemes: employer's payments into such schemes

References to words in bold removed for accessibility purposes.

Earnings of employees and office holders: retirement benefits schemes from 6 April 2006 - employer-financed retirement benefits schemes: overview

Bold references removed for accessibility purposes.

Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6th April 2006: employer-financed retirement benefits schemes: payments from such schemes: authorised member payments: pension commencement lump sums

Table removed for accessibility purposes.

Class 1 NICs: Earnings of employees and office holders: retirement benefits schemes from 6th April 2006: employer-financed retirement benefits schemes: payments from such schemes: authorised member payments:

Table removed for accessibility purposes.

Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6th April 2006: employer-financed retirement benefits schemes: payments from such schemes: authorised member payments: serious ill-health lump sums

Table removed for accessibility purposes.

Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6 April 2006: employer-financed retirement benefits schemes: payments from such schemes: authorised member payments: payments under a pension sharing order

Table removed for accessibility purposes.

Tips, gratuities and service charges: service charges

Tables removed and rewritten for accessibility purposes.

Tips, gratuities and service charges: Tronc arrangements: About troncs

Table removed and rewritten for accessibility purposes.

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Use of HMRC's Authorised Mileage Rates

Both tables completely rewritten for accessibility and a narrative given in the summary.

Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure: Comparison with mileage allowance payments

Table removed and rewritten for accessibility purposes.

22 December 2021 published amendments

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - registered pension schemes: employer's payments into such schemes

Table removed and replaced with sentence for accessibility purposes. Spacing adjustments.

Earnings of Employees and Office Holders: retirement benefits schemes from 6th April 2006 - registered pension schemes: payments from such schemes

References to obsolete RPM manual removed and table with worked example linking to this.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - overseas pension schemes: employer's payments that qualify for migrant member relief or transitional corresponding tax relief: definitions

Table removed linking to obsolete guidance in RPM.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - overseas pension schemes: employer's payments that qualify for migrant member relief or transitional corresponding tax relief

Table removed containing obsolete guidance references.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - overseas pension schemes: employer's payments that qualify for migrant member relief or transitional corresponding tax relief: benefits referable to such

Removed incorrect guidance link and inserted correct one.

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - overseas pension schemes: payments to pension schemes relieved from United Kingdom taxation under a double taxation agreement

Table redressed for accessibility with narrative provided.

20 December 2021 published amendments

17 December 2021 published amendments

29 November 2021 published amendments

12 November 2021 published amendments

Class 1 NICs: Earnings of employees and office holders: Trust funds

Updated with correct hyperlinks for pension trust pre and post 2006. Changed review dates.

Class 1 NICs : Earnings of employees and office holders : Employer contributions to an employee’s personal pension up to 5th April 2006

Updated guidance to remove defunct hyperlinks to pension guidance. These are covered in the EIM for both pre and post 2006 input tax position on pensions. Review dates updated.

11 November 2021 published amendments

Class 1 NICs: payment for leaving a Defined Benefit Pension Scheme (DBPS) or for giving up a right in such a scheme

Major alterations to structure and bullets as didn't flow. Review dates updated.

7 October 2021 published amendments

Class 1 NICs : Earnings of employees and office holders : Gifts

Moved spacing and text. Changed content to separate between by reason of employment and 'goodwill'.

22 July 2021 published amendments

Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6th April 2006: employer-financed retirement benefits schemes: payments from such schemes: authorised member payments: pensions: pension rule 4

Removed content relating to pension rule 6, amended pension rule 4 content to reflect changes in Finance Act 2011 and Taxation of Pensions Act 2014, updated page links from RPSM to the Pensions Tax Manual and housekeeping amendments

12 April 2021 published amendments

1 February 2021 published amendments

27 January 2021 published amendments

National Insurance numbers (NINOs): confirming a NINO: confirmation by individual - form CA5403

Correct spelling errors and '156 working days' to '15 working days'.

15 January 2021 published amendments

2020

24 September 2020 published amendments

19 August 2020 published amendments

special cases: international - people going to or coming from abroad: row: exemption example

This example relates to legislation that has now been repealed.

16 July 2020 published amendments

Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6th April 2006: employer-financed retirement benefits schemes: payments from such schemes: authorised member payments: pension commencement lump sums

Guidance updated following clarification on EFRBS. Bullet point 2 changed from 'it is paid within three months of the individual becoming entitled to it' to 'it is paid within the period beginning 6 months...' (see actual text)

3 June 2020 published amendments

6 May 2020 published amendments

Class 1: calculating and recording earnings, NICs and NIC rebates: contents

No changes to content. GOV.UK version of this page is blank. Republish page in an attempt to populate the page with content.

20 March 2020 published amendments

Class 1 NICs: Earnings of employees and office holders: payments made on termination of employment: from 6 April 2018

New page to introduce post employment notice pay to Class 1 NICs

Class 1 NICs: earnings of employees and office holders: payments made on termination of employment: contents

Page update to add new page NIM02511 - NICs treatment of payments made on termination of employment from 6 April 2018

19 February 2020 published amendments

2019

18 December 2019 published amendments

Class 2 National Insurance contributions: payments: time limits for paying: contributory benefits

Major changes including removal of information about regulation 61B of the Social Security (Contributions) Regulations 2001, now included in NIM72270; explanation of due dates added and other changes to make the guidance clearer.

11 October 2019 published amendments

Aggregation of Earnings: Calculating NICs: Earnings Periods: General

Formatted title and text, updated review date.

16 September 2019 published amendments

Tax law rewrite: implications for National Insurance contributions

Page archived. No longer required.

Tax law rewrite: implications for the NIM

Page archived. Guidance now out of date.

21 August 2019 published amendments

Home Responsibilities Protection: what was HRP and who qualified for it: what HRP did

Changes to the 2nd and 3rd paragraphs to confirm how the legislation operates and few other minor changes.

19 August 2019 published amendments

19 July 2019 published amendments

30 May 2019 published amendments

Class 3 NICs: deficiency notices: background

Page fully updated owing to the ending of DN exercises.

6 February 2019 published amendments

2018

18 December 2018 published amendments

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 archived

Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 2002/03 earnings limits, thresholds and percentage rates

Page archived

Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: contents

Page archived

Class 1: calculating and recording earnings, NICs and NIC rebates: contents

Page archived

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 -

Page archived

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 -

Page archived

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 -

Page archived

Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, Rebates and P11 completion: 2003/04 completion of forms P1 1(2003-04) & P14 (2003-04) example 13 - contracted-out money purchase (comp) scheme -

Page archived

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 -

Page archived

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 -

Page archived

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

Page archived

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 -

Page archived

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 -

Page archived

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 -

Page archived

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 archived

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 archived

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 archived

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 archived

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 archived

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 archived

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 archived

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 archived

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 archived

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 archived

Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 2003/04: earnings limits, thresholds & percentage rates

Page archived

Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 2002/03 general completion of P11

Page archived

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 archived

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 archived

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 archived

Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 2001/02 completion of form P11

Page archived

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 archived

Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 2001/02 earnings limits, thresholds & percentage rates

Page archived

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 archived

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 archived

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 archived

Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 2000/01 completion of form P11

Page archived

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 archived

Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 2000/01 earnings limits, thresholds & percentage rates

Page archived

Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 1999/ 00 examples using exact percentage method

Page archived

Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 1999/00 earnings limits, threshold & percentage rates

Page archived

Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 1998/99 examples using exact percentage method

Page archived

Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 1998/99 earnings brackets & percentage rates

Page archived

Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 1997/98 examples using exact percentage method

Page archived

Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 1997/98 earnings brackets & percentage rates

Page archived

Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 1996/97 examples using exact percentage method

Page archived

Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 1996/97 earnings brackets & percentage rates

Page archived

17 December 2018 published amendments

Aggregation of earnings: contents

We've reviewed and updated the whole of the aggregation section.

14 December 2018 published amendments

Class1: overview of childcare non-cash vouchers: exemptions

Employer supported childcare is closed to new entrants.

Class 1 NICs: expenses and allowances: motoring expenses (including mileage allowances) paid on or after 6 April 2002: main features of the NICs motoring expenses scheme

Updated guidance for NIC’s Optional Remuneration Arrangements changes to Relevant Motoring Expenditure

Class 1 NICs: expenses and allowances: motoring expenses (including mileage allowances) paid on or after 6 April 2002: calculating the amount liable for Class 1 NICs

Updated guidance for NIC’s Optional Remuneration Arrangements changes to Relevant Motoring Expenditure

Earnings periods: notifications issued in accordance with regulation 31, SS(C)R 2001: action by network: issuing the letter of intention

Correct hyperlinks added.

Aggregation of Earnings: Definition of ‘business in association’

Link to Appendix 3 updaqted

Class 1: Personal Liability Notices: what does HMRC have to prove to issue a PLN?

The whole of the PLN section has been reviewed and updated.

NICs Personal Liability Notices: neglect

We've reviewed and updated the whole of the PLN section.

NICs Personal Liability Notices: PLN tribunal decisions

We've reviewed and updated the whole of the PLN section.

Class 1A National Insurance contributions: Calculating Class 1A NICs: Amounts made good by the employee: General

Update for 2017/18 onwards

Class 2 National Insurance contributions: time limits for paying: late notification penalties

Following the issue of NWB083/17 HMRC’s definition of Reasonable Excuse has changed. NIM guidance needs to be amended to keep up to date with this new guidance.

Refunds: Class 1: time limits for applications

Following the issue of NWB083/17 HMRC’s definition of Reasonable Excuse has changed. NIM guidance needs to be amended to keep up to date with this new guidance.

Refunds: Class 1 NICs: NICs paid in error: employer paid at the non-contracted-out rate instead of at the contracted-out rate

amended to take account of abolition of contracting out

Refunds: Class 2, 3 and 4 NICs: time limits for applications

Following the issue of NWB083/17 HMRC’s definition of Reasonable Excuse has changed. NIM guidance needs to be amended to keep up to date with this new guidance.

Class 2 National Insurance contributions: general information: introduction

Reflects changes resulting from the reform of Class 2 in 2016

Class 2 National Insurance contributions: general information: residency conditions

Reflects changes resulting from the reform of Class 2 in 2016

Class 2 National Insurance contributions: general information: definition of a self-employed earner

Reflects changes resulting from the reform of Class 2 in 2016

Class 2 National Insurance contributions: general information: contribution period

Reflects changes resulting from the reform of Class 2 in 2016

Class 2 National Insurance contributions: international: self-employed earners

new page

Class 2 National Insurance contributions: international: retention of records

new page

Class 2 National Insurance contributions: international: voluntary

Publish draft guidance

Class 2 National Insurance contributions: international: payment methods

new page

Class 2 National Insurance contributions: payments: voluntary contributions – annual lump sum

new page

Class 2 National Insurance contributions: payments: higher rate provisions

New page

Class 2 National Insurance contributions: payments: when higher rate provisions do not apply

new content

Class 2 National Insurance contributions: payments: time limits for paying: ignorance or error and due care and diligence

new content

Class 2 National Insurance contributions: payments: time limits for paying: contributory benefits

new content

Class 2 National Insurance contributions: payments: Direct Debit

new content

Class 2 National Insurance contributions: payments: Direct Debit requested monthly

new content

Class 2 National Insurance contributions: payments: Direct Debit – payment dates – effect on State Pension

new content

Class 2 National Insurance contributions: payments: Direct Debit requested twice a year

new conten

Class 2 National Insurance contributions: payments: Direct Debit requested twice a year – effect on State Pension

new content

Class 2 National Insurance contributions: special cases: background

not a change this is new content

Class 2 National Insurance contributions: special cases: examiners and moderators

NO change has been made this is new guidance

Class 2 National Insurance contributions: special cases: foster parents

Page set to draft

Class 2 National Insurance contributions: special cases: Ministers of Religion

new content

Class 2 National Insurance contributions: special cases: property and investment income

new content

Class 2 National Insurance contributions: special cases: share fishermen

new content

Class 2 National Insurance contributions: special cases: voluntary development workers

new content

Class 2 National Insurance contributions: special cases: married women with a valid reduced rate election

new content

Class 2 National Insurance contributions: Maternity Allowance: Background

new content

Appendix 1: Draft letters

Correct hyperlinks added.

3 December 2018 published amendments

NICs Personal Liability Notices: neglect

We've reviewed and updated the whole of the aggregation section.

27 November 2018 published amendments

Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings exceed LEL but do not reach employee’s ET (EE/ET): 2000 to 2001 t

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings exceed employee’s ET (EE/ET) but do not reach employer’s ET (ER/E

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings reach or exceed employer’s ET (ER/ET) but do not reach UEL: 2000

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: No Appropriate Personal Pension (APP) in place: Total earnings do not reach LEL: 2001 to 2002 tax year

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: No Appropriate Personal Pension (APP) in place: Contracted-out earnings reach or exceed UEL: 2001 to 2002 tax year

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate No Appropriate Personal Pension (APP) in place: Contracted-out earnings do not reach LEL but total earnings do: 2001 to 2002 tax year

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: No Appropriate Personal Pension (APP) in place: Contracted-out earnings exceed LEL but do not reach ET: 2001 to 2002 tax year

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: No Appropriate Personal Pension (APP) in place: Total earnings reach or exceed ET but do not reach UEL: 2001 to 2002 tax year

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: Appropriate Personal Pension (APP) in place: Total earnings do not reach LEL: 2001 to 2002 tax year

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted- out earnings reach or exceed UEL: 2001 to 2002 tax year

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings do not reach LEL but total earnings do: 2001 to 2002 tax year

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings exceed LEL but do not reach ET: 2001 to 2002 tax year

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings exceed ET but do not reach UEL: 2001 to 2002 tax year

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Aggregation of Earnings: Foreign earnings from an associated company/employer

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Calculating and recording NICs in mixed contracted-out, not contracted-out and Appropriate Personal Pension (APP) cases: general

All of the aggregation pages have been reviewed, and updated where necessary.

26 November 2018 published amendments

NIM10019 - Aggregation of Earnings: Calculating & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP): Total earnings do not reach LEL: Tax years 1998/1999 & earlier

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: No Appropriate Personal Pension (APP): Contracted-out earnings reach or exceed UEL: Tax years 1998 to 1999 and earlier

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: No Appropriate Personal Pension (APP): Contracted-out earnings do not reach LEL but total earnings do: Tax years 1998 to 1999 and earlier

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NIM10023 - Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Total earnings do not reach LEL: Tax years 1998/1999 & earlier

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not Contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings reach or exceed UEL: Tax years 1998 to 1999 and earlier

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Aggregation of Earnings: Calculation and recording: NICs due at Contracted-out and Not Contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings do not reach LEL but total earnings do: Tax years 1998 to 1999 an

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings reach or exceed LEL but do not reach UEL: Tax years 1998 to 1999

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: No Appropriate Personal Pension (APP) in place: Total earnings do not reach LEL: 1999 to 2000 tax year

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: No Appropriate Personal Pension (APP) in place: Contracted-out earnings do not reach LEL but total earnings do: 1999 to 2000 tax year

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: No Appropriate Personal Pension (APP) in place: Contracted-out earnings exceed LEL but do not reach ET: 1999 to 2000 tax year

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings reach or exceed UEL: 1999 to 2000 tax year

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings do not reach LEL but total earnings do: 1999 to 2000 tax year

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: Appropriate Personal Pension (APP) in place:

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings exceed ET but do not reach UEL: 1999 to 2000 tax year

Page archived.

Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: No Appropriate Personal Pension (APP): Total earnings do not reach LEL: 2000 to 2001 tax year

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: No Appropriate Personal Pension (APP) in place: Contracted-out earnings reach or exceed UEL: 2000 to 2001 tax year

Page archived.

Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: No Appropriate Personal Pension (APP) in place: Contracted-out earnings do not reach LEL but total earnings do: 2000 to 2001 tax year

Page archived.

Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: No Appropriate Personal Pension (APP) in place: Contracted-out earnings exceed LEL but do not reach EE/ET: 2000 to 2001 tax year

Page archived.

Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: No Appropriate Personal Pension (APP) in place: Contracted-out earnings exceed employee’s ET (EE/ET) but do not reach employer’s ET (ER/ET

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: No Appropriate Personal Pension (APP) in place: Contracted-out earnings reach or exceed employer’s ET (ER/ET) but do not reach UEL: 2000 t

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: Appropriate Personal Pension (APP) in place: Total earnings do not reach LEL: 2000 to 2001 tax year

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings reach or exceed UEL: 2000 to 2001 tax year

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Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings do not reach LEL but total earnings do: 2000 to 2001 tax year

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16 November 2018 published amendments

15 November 2018 published amendments

Class 1 Structural Overview: Earnings limits and brackets and NICs rebate: 1998 to 1999 and earlier tax years

Page archived

Tax law rewrite: implications for the NIM

Page now outdated and no longer required

Tax law rewrite: implications for National Insurance contributions

Page is now out dated

Overview and Purpose: Contents

Links to NIM00005, NIM00006 archived

Class 1 Structural Overview: Earnings limits/threshold and NICs rebate: 1999 to 2000 tax year

Page now out of date

Class 1 structural overview: earnings limits/thresholds and NICs rebate: 2000 to 2001 tax year

Page now out of date

Class 1 structural overview: contents

NIM01012, 01013, 01014 archived

Class 1 structural overview from 6 April 2003: structural changes: the Class 1 and 2 annual maximum: general

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Class 1 Structural Overview from 6 April 2003: Structural changes: The Class 1 and 2 annual maximum: Purpose of a maximum

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Class 1 structural overview from 6 April 2003: structural changes: the Class 1 and 2 annual maximum: purpose of retaining a maximum

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Class 1 Structural Overview - post April 2003: Structural changes: The Class 1 and 2 annual maximum: The calculation method

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Class 1 Structural Overview from 6 April 2003: Structural changes: The Class 1 and 2 annual maximum: Employees in contracted-out employment

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Class 1 Structural Overview from 6 April 2003: Structural changes: The Class 1 and 2 annual maximum: Married women and widows with reduced rate elections

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Class 1 structural overview from 6 April 2003: structural changes: the Class 1 and 2 annual maximum: NPS calculations

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Class 1 Structural Overview from 6 April 2003: Structural changes: The Class 1 and 2 annual maximum: Employees with a single employment.

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Class 1 Structural Overview from 6 April 2003: Structural changes: The Class 1 and 2 annual maximum: Contents

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Class 1 structural overview from 6 April 2003 to 5 April 2009: contents

Pages archived

7 November 2018 published amendments

NICs Personal Liability Notices: who conducts PLN enquiries?

I've redacted the internal email contact for the PLN team.

NICs Personal Liability Notices (PLN): what will HMRC consider before issuing a PLN?

I've reviewed and updated the whole of the PLN section.

Class 1: Personal Liability Notices: contents

Update for NIM12208.

NICs Personal Liability Notices: apportionment of the unpaid contributions between ‘culpable officers’

I've reviewed and updated the whole of the PLN section.

NICs Personal Liability Notices: contents of a PLN

I've reviewed and updated the whole of the PLN section.

NICs Personal Liability Notices: payment received following the issue of a PLN

I've reviewed and updated the whole of the PLN section.

NICs Personal Liability Notices: rights of appeal

I've reviewed and updated the whole of the PLN section.

NICs Personal Liability Notices: PLN tribunal decisions

I've reviewed and updated the whole of the PLN section.

31 October 2018 published amendments

NICs Personal Liability Notices: fraud

I have reviewed and udpated the whole of the PLN section.

NICs Personal Liability Notices (PLN): phoenixism

I've reviewed and updated the whole of the PLN section.

25 October 2018 published amendments

NICs: Personal Liability Notices (PLN): introduction

The whole of the PLN section has been reviewed and updated.

NICs Personal Liability Notices (PLN): who can be issued with a PLN?

The whole of the PLN section has been reviewed and updated.

NICs Personal Liability Notices: neglect

The whole of the PLN section has been reviewed and updated.

13 September 2018 published amendments

Aggregation of Earnings: Calculating NICs: Earnings Periods: General

Page updated to include changes post-abolition of contracting out

10 August 2018 published amendments

Class 1 NICs: Earnings of employees and office holders: company credit cards

Formatting errors on the page have been corrected.
Minor amendments to some of the original text have been made to make the guidance clearer.

30 January 2018 published amendments

4 January 2018 published amendments

2017

30 October 2017 published amendments

21 July 2017 published amendments

Refunds: Class 1 NICs: contents

New page added for 'Refunds: Class 1 NICs: reasonable excuse'.

Refunds: Class 1 NICs: NICs paid in error: employer paid at the non-contracted-out rate instead of at the contracted-out rate

Following the issue of NWB083/17 HMRC’s definition of Reasonable Excuse has changed. NIM guidance needs to be amended to keep up to date with this new guidance.

11 July 2017 published amendments

10 July 2017 published amendments

Class 2 National Insurance contributions from 6 April 2015: special cases: contents

Changes made to contents page to reflect revised information

15 June 2017 published amendments

Class 2 National Insurance contributions from 6 April 2015: General information: Contents

Reflects changes as a result of the reform of class 2 in 2016

9 January 2017 published amendments

Class 1A National Insurance contributions: liability for Class 1A NICs: table of common benefits liable for Class 1A NICs

Entry added for 'Trivial benefit provided to an employee (or to a member of their family or household) costing up to £50.'

3 January 2017 published amendments

2016

23 December 2016 published amendments

Class 1 NICs: interest: contents

page still under development

7 December 2016 published amendments

Appendix 1: Draft letters

Correct hyperlink.

6 December 2016 published amendments

Appendix 1: Draft letters

Add hyperlink.

3 November 2016 published amendments

Credits: post 1975 credits: autocredits

Change to the relevant legislation means that some of the wording needed changing to reflect the change and also the examples quoted needed to be revised as a result of the change to the legislation.

26 October 2016 published amendments

Class 4 NICs: Contents

Missing index page added.

4 October 2016 published amendments

Class 1 NICs: reporting NICs in RTI: correction of errors under RTI: closed tax years

Update to confirm EYU completion must be made to report RTI reporting corrections for closed tax years. Also new content to advise from which date any overpayment of Class 1 NICs being reported upon a EYU is considered to have been paid to HMRC.