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HMRC internal manual

National Insurance Manual

Updates: National Insurance Manual

2016

published amendments

Credits: post-1975 credited earnings (credits): contents
NIM41206 added to contents page
Credits: post-1975 credited earnings (credits): overview
added new link to new pg NIM41270
Refunds: Class 2, 3 & 4 NICs: General
Class 2 Refund where earnings below SEE limit - bullet point removed
Refunds: Class 1: Primary NICs paid by employer but not deducted from employee
Regulation number amended

published amendments

Class 1 NICs: Expenses and allowances: Round sum allowances
new para added as requested by PTCPP NICs Technical SME
Class 1 NICs: Expenses and allowances: contents
Updated to include new page NIM05015 – Class 1 NICs: Expenses and allowances: changes from 6 April 2016.
Class 1 NICs: Expenses and allowances: Introduction
Position from 6 April 2016 - new para added on direction of SME from PTCPP NICs Technical team

published amendments

NIM06054 - Class 1 NICs: Expenses and Allowances: Petrol: Purchasing fuel on behalf of the employer - The Overdrive Case
formatting amended - some words not separated by spaces on transition to new HMRC intranet platform.
Class 1 NICs: Expenses and allowances: contents
stray full stop removed
Home Responsibilities Protection: recording and using HRP: basic state pension and bereavement benefits
formatting amended
Credits: post-1975 credited earnings (credits): contents
new page NIM41270 added to Contents page
wording amended
to publish
ADDED NEW PAGE NIM41206
Overview: The State Pension (Amendment) (No. 2) Regulations 2016
title amended for contents page
title amended for contents page
title amended as was published incorrectly originally
content added to page - from NICs Technical SME
Class 1 NICs: Expenses and allowances: Membership of a professional body - payment of fees or subscriptions
additional para from NICs Technical SME
Class 1 NICs: Expenses and allowances: Scale rate payments
additional para from NICs Technical SME
Class 1 NICs: Expenses and allowances: Employee liability insurance
additional para from NICs Technical SME
Class 1 NICs : Expenses and allowances : Travelling expenses : Non-domiciled employees working in the UK
additional para from NIXs Technical SME
Class 1 NICs : Expenses and allowances : Travelling expenses : Travel between employments
additional wording added - from NICs Technical SME
Class 1 NICs: Expenses and allowances: Business expenses
Para and additional wording added from PTCPP NICs Technical SME.

published amendments

Credits: post-1975 credited earnings (credits): overview
Link to NIM41270 enabled.
Credits: overview - contents
NIM41270 ADDED AGAIN AS LAST UPDATE DID NOT DO CORRECTLY

published amendments

Special Cases: Married Women: Background: Position up to 5 April 1975: The law
formatting errors amended
Special Cases: Married Women: Details of elections held by NIC&EO on record sheet (Forms RF1)
FORMATTING AMENDED
Special Cases: Married Women: Liability after marriage has ended
formatting amended
Special Cases: Married Women who are Crown Servants: Certificates of Election
formatting errors amended
Special Cases: Married Women: Cancelling election when full rate not contracted-out NICs paid erroneously
formatting errors amended
Special Cases: Married Women: Cancelling election when full rate contracted-out NICs paid erroneously
formatting errors amended
Special Cases: Married Women: Continuing to pay reduced rate after cancelling an election
formatting error amended - also NICO amended to NIC&EO
Special Cases: Married Women: Cancelling an election: General
formatting error corrected, and NICO amended to NIC&EO
Special Cases: Married Women: Employer's liability if certificate of election/reduced liability not held
formatting error amended
Special Cases: Married Women: Conditions that apply to certificates of election/reduced liability
formatting errors corrected
Special Cases: Married Women: Certificates of election
formatting errors amended
Special Cases: Married Women: Woman alleges she is/was employed by, or in partnership with, her husband
formatting corrected
Special Cases: Married Women: Payment of voluntary contributions
formatting amended
Special Cases: Married Women: 2 Year Test
formatting and title errors occurred on transfer to new intranet platform - now amended
Special Cases: Married Women: Effect of reduced rate on other contribution liabilities
formatting amendments made as some spacing between words was missing after transfer to new intranet platform
Special Cases: Married Women: Position from 6 April 1975 to 5 April 1977
formatting
Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or d waters - contact points
formatting
Special cases: Class 1 - mariners: DL Earnings Periods - voyage(s) began in one tax year and ended in another - example
formatting
Special cases: Class 1 - mariners: DL Earnings Periods - voyage(s) began in one tax year and ended in another
formatting
Special cases: Class 1 - mariners: DL Earnings Periods - voyage(s) began and ended in same tax year
formatting amendments
Special cases: Class 1 - mariners: DL Earnings Periods - paid leave
formatting
Special cases: Class 1 - mariners: DL conditions of domicile or residence
formatting
Special cases: Class 1 - mariners: EEA exception examples
FORMATTING
Special cases: Class 1 - mariners: - European Economic Area (EEA)
formatting
Special Cases: Class 1 - Continental Shelf: EEA
FORMATTING
Special Cases: Class 1 - Aircrew: DL - Modification of time limits etc
formatting
Special Cases: Class 1 - Aircrew: DL - Modification of employment in GB
formatting
Special Cases: Class 1 - Aircrew: DL - Definition of Airman
formatting
Special Cases: Class 1 - Aircrew: Domestic legislation (DL)
formatting
NIM27004 - Special Cases: Class 1 - Aircrew: Reciprocal Agreements (RA)
formatting
Special Cases: Class 1 - Aircrew: European Economic Area (EEA) Article 14.2(a)
formatting
NIM27002 - Special Cases: Class 1 - Aircrew: Introduction
formatting
Class 1A National Insurance contributions: Refunding Class 1A NICs: Offsetting Class 1A NICs overpayments against unpaid Class 2 NICs
formatting
Class 1A National Insurance contributions: Refunding Class 1A NICs: Occasions when refunds are not due: Changes to the cash equivalent of a benefit after Class 1A NICs payment date
formatting
Class 1A National Insurance contributions: Refunding Class 1A NICs: Special refund arrangements in re-categorisation cases involving a change of employment status from employed earner to self-employed
formatting
formatting
Class 1A National Insurance contributions: Refunding Class 1A NICs: Types of Class 1A NICs refunds
formatting
Class 1A National Insurance contributions: Refunding Class 1A NICs: Manner in which refund applications must be made
formatting
Refunds: Class 2, 3 & 4 NICs: Minimum refund levels
formatting amendments
NIM38000 - Refunds: Class 1B
formatting amendments since transfer to new intranet platform
Refunds: Class 1: General
formatting amendments - formatting of tax years also
Overview and purpose: Human Rights and other issues
formatting amendments
Class 1 NICs : Expenses and allowances : Travelling expenses : Employees working overseas
final para added from PTCPP NICs Technical SME.

published amendments

National Insurance Numbers (NINOs): Special Cases: NINOs issued in the Channel Islands
formatting amendments
National Insurance Numbers (NINOs): Special Cases: Isle of Man Cases
formatting amendments
National Insurance Numbers (NINOs): Special Cases: NINOs for people going or living abroad
formatting amended - also "NIC" amended to "NICs" as latter is correct HMRC acronym
National Insurance Numbers (NINOs): Registration of a new NINO: Adult Registration: applying for a NINO through DWP's Jobcentre Plus
formatting amendments
National Insurance Numbers (NINOs): Registration of a new NINO: Juvenile Registration: the automatic process
formatting amendments
National Insurance Numbers (NINOs): Confirming a NINO: Notification of a NINO
corrected para re NINO cards to past tense as NINO Cards now no longer issued - also formatting amendments
National Insurance Numbers (NINOs): Confirming a NINO: Confirmation by employer - Form CA6855
updated the tel no for Employer's Orderline
National Insurance Numbers (NINOs): Confirming a NINO: Confirmation by individual - Form CA5403
formatting amendments, also corrected NINO Helpline number
National Insurance Numbers (NINOs): Format and Security: Why security of the NINO is important
formatting amendment necessary after transfer of manual to new HMRC intranet platform
National Insurance Numbers (NINOs): Format and Security: Not entitled to a NINO
formatting amendment made necessary by transfer of manual to new HMRC intranet platform
National Insurance Numbers (NINOs): Format and Security: Who needs a NINO?
formatting amendments necessary after transfer of manual to new HMRC intranet platform
National Insurance Numbers (NINOs): Format and Security: What a NINO looks like
formatting amendments/tax year formatting too

published amendments

Class 1 NICs : Earnings of employees and office holders : Payments to members of Local Medical Committees
formatting amendments made necessary by transition of manual to new HMRC intranet platform
Class 1 NICs : Earnings of employees and office holders : Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: Refunds where NICs paid in respect of a period for which a scheme subsequently receives tax approval
formatting amendments made necessary by transition of manual to new HMRC intranet platform
Class 1 NICs : Earnings of employees and office holders : Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: Payments made by an employer into a scheme on or after 6 April 1998:
formatting amendments made necessary by transition of manual to new HMRC intranet platform
Class 1 NICs : Earnings of employees and office holders : Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: Payments made by an employer into a scheme on or after 6 April 1998:
formatting amendments made necessary by transition of manual to new HMRC intranet platform
Class 1 NICs: Earnings of employees and office holders: Eye tests and the provision of glasses
formatting amendments made necessary by transition of manual to new HMRC intranet platform
Class 1 NICs: Earnings of employees and office holders: Dividends
formatting amendments made necessary by transition of manual to new HMRC intranet platform
Class 1 NICs : Earnings of employees and office holders : Payments to miners and former miners in place of concessionary fuel
formatting amendments made necessary by transition of manual to new HMRC intranet platform
Class 1 NICs : Earnings of employees and office holders: Credit card reward payments
formatting amendments made necessary by transition of manual to new HMRC intranet platform
Class 1 NICs: Earnings of employees and office holders: Company credit cards
formatting amendments made necessary by transition of manual to new HMRC intranet platform
Class 1 NICs: Earnings of employees and office holders: Community Charge paid by the employer: General
formatting amendments made necessary by transition of manual to new HMRC intranet platform
NIM02055 - Class 1 NICs : Earnings of employees and office holders: Advance payments or 'subs'
formatting amendments made necessary by transition of manual to new HMRC intranet platform
Class 1 NICs : Earnings of employees and office holders : List of specific types of payment
formatting changes necessitated by transition of manual to new HMRC intranet platform
Class 1 NICs : Earnings of employees and office holders: Customary payments
page number repeated so appearing twice on manual page - now amended
Class 1 NICs : Earnings of employees and office holders : Liability for Class 1 NICs
formatting amendments made necessary by transition of manual to new HMRC intranet platform
formatting amendments made necessary by transition of manual to new HMRC intranet platform
Class 1 NICs : Earnings of employees and office holders : Meaning of "earnings"
formatting amendments made necessary by transition of manual to new HMRC intranet platform
Class 1 structural overview from 6 April 2003 to 5 April 2009: changes to the excess refund process from 6 April 2003
formatting of tax years to allow assisted reading
Class 1 Structural Overview from 6 April 2003: Assessing primary Class 1 NICs from 6 April 2003: Examples: General
formatting amendments made necessary by transition of manual to new HMRC intranet platform
Class 1 Structural Overview from 6 April 2003: Assessing primary Class 1 NICs from 6 April 2003.
formatting amendments necessary after transition of manual to new intranet platform for HMRC
Class 1 Structural Overview from 6 April 2003: Structural changes: Married women and widows reduced rate NICs
formatting amendments necessary after transition of manual to new HMRC intranet platform
Class 1 structural overview from 6 April 2003 to 5 April 2009: background
formatting amendments
Class 1 structural overview: payment of earnings made after employee’s death
small formatting amendments
Class 1 structural overview: Occupational and Personal Pension Schemes: some basics
formatting amendments
Class 1 structural overview: types of National Insurance contributions: contracted-out rate NICs: NICs rebate
NIC amended to NICs as latter is correct HMRC acronym
format of tax years amended to allow assisted reading
formatting of tax years amended
Class 1 structural overview: types of National Insurance contributions: contracted-out rate NICs
small formatting amendments
Class 1 structural overview: types of National Insurance contributions: not contracted-out rate NICs
formatting amendment
Class 1 Structural Overview: Earnings limits and brackets and NICs rebate: 1998 to 1999 and earlier tax years
formatting amendments necessary after transition of manual to new intranet platform - also NIC amended to NICs which is correct HMRC acronym
Class 1 structural overview: earnings limits/thresholds and NICs rebate: 2001 to 2002 tax year onwards
formatting of tax year amended to correct format to allow assisted reading
Class 1 Structural Overview: Earnings limits/threshold and NICs rebate: 1999 to 2000 tax year
formatting amendments necessary after transition of manual to new HMRC intranet platform
Class 1 Structural Overview: Earnings periods
formatting amendments necessary after transition of manual to new HMRC intranet platform
Class 1 structural overview: earnings limits/thresholds and NICs rebate: 2000 to 2001 tax year
formatting - & to and
NIC changed to NICs which is correct HMRC acronym
Class 1 structural overview: the Upper Earnings Limit (‘UEL’) & the annual maximum
NIC changed to NICs which is correct HMRC acronym
Class 1 Structural Overview: General
formatting amendments needed after transition of manual to new HMRC intranet platform

published amendments

NIM10013 - Aggregation of Earnings: Calculating NICs: Earnings periods: All jobs not contracted-out
formatting amendments necessitated by transition of manual to new HMRC intranet platform
NIM10011 - Aggregation of Earnings: Calculating NICs: General
formatting amendments necessitated by transition of manual to new HMRC intranet platform
Aggregation of Earnings: More than one employment with different employers, only one of whom is treated as the secondary contributor for both employments
formatting amendments necessitated by transition of manual to new HMRC intranet platform
Aggregation of Earnings: More than one employment with different employers: General
formatting amendments necessitated by transition of manual to new HMRC intranet platform
Aggregation of Earnings: One or more employments with the same employer
formatting amendments necessitated by transition of manual to new HMRC intranet platform
Class 1 NICs: Time limits for paying Class 1 NICs: Late paid Class 1 NICs
formatting amendments necessitated by transition of manual to new HMRC intranet platform
Class 1 NICs: Time limits for paying Class 1 NICs: Accepting Class 1 NICs as paid when due
formatting changes necessitated by manual transferring to new HMRC intranet platform
Class 1 NICs: Time limits for paying Class 1 NICs: Due dates of payment
formatting amendments made necessary by transition of manual to new HMRC intranet platform
Class 1 NICs: Time limits for paying Class 1 NICs: Background
formatting amendments made necessary by transition of manual to new HMRC intranet platform
Class 1 NICs: Earnings of employees and office holders: Training and similar costs: Work-related employer funded training
formatting amendments made necessary by transition of manual to new HMRC intranet platform
NIM02380 - Class 1 NICs : Earnings of employees and office holders : Tax equalisation payments
formatting amendments made necessary by transition of manual to new HMRC intranet platform
Class 1 NICs : Earnings of employees and office holders : Statutory Maternity Pay, Statutory Sick Pay, Statutory Paternity Pay, and Statutory Adoption Pay
formatting amendments made necessary by transition of manual to new HMRC intranet platform
Class 1 Structural Overview: The Primary Threshold ('PT') and the Secondary Threshold ('ST')
formatting amendments made necessary by transition of manual to new HMRC intranet platform
Class 1 Structural Overview: Notional primary
formatting amendments made necessary by transition of manual to new HMRC intranet platform
Class 1 Structural Overview: The Lower Earnings Limit ('LEL')
formatting amendments made necessary by transition of manual to new HMRC intranet platform
Class 1 Structural Overview: More than one employment with the same or different employers
formatting amendments made necessary by transfer of manual to new HMRC intranet platform

published amendments

Class 1 Structural Overview: The Lower Earnings Limit ('LEL')
Statutory linkage of LEL to State Pension updated
Overview and purpose: the purpose of NICs liability work - obtaining further help
Name of PTCPP Technical Team amended

published amendments

Class 2 National Insurance contributions (NICs): contents
NIM23800 added to menu

published amendments

Class 1 structural overview: types of National Insurance contributions: contracted-out rate NICs: NICs rebate
Hyperlink corrected

published amendments

Class 4 NICs: who is liable: sleeping partners - the position for tax years prior to 2013 to 2014
Title updated to reflect page content
Class 4 NICs: who is liable: sleeping partners - liability to pay Class 2 and 4 NICs from the 2013 to 2014 tax year
Title updated to reflect page content
Class 4 NICs: who is liable: sleeping partners - an introduction
Title updated to reflect page content
The page has been amended to provide clarity on HMRC's position regarding "sleeping partners."
Class 4 NICs: who is liable: sleeping partners - background
The guidance has been amended to confirm HMRC's historical & current position regarding sleeping partners liability to pay Class 2 and Class 4 National Insurance Contributions.

published amendments

Class 4 NICs: who is liable: sleeping partners - an introduction
updated title
Class 4 NICs: who is liable: sleeping partners - background
updated title
Class 1 NICs: Employment Allowance: Contents
Title change.
update
Class 1 National Insurance contributions: contents
New section added for 'Employment Allowance'.
update
update to link
new content
Employment Allowance: Powers to amend both the annual amount of the Employment Allowance and the qualifying conditions for claiming it
update
Employment Allowance: Recovering wrongly awarded claims (includes penalties and interest charged)
update
Employment Allowance: Records retention
update
Employment Allowance: Disputed claims (decisions and appeals)
update
Employment Allowance: Employers with multiple PAYE schemes
update
Employment Allowance: Employer is part of a group of companies/charities
update
Employment Allowance: Connected persons – Charities
update
Employment Allowance: Connected persons - Companies - Further connections
update
Employment Allowance: Connected persons - Companies - Connection through a trustee
update
Employment Allowance: Connected persons - Companies – Connection through a loan creditor
update
Employment Allowance: Connected persons – Companies - Control through fixed rate percentage shares
update
Employment Allowance: Companies connected through substantial commercial interdependence
update
Employment Allowance: Connected persons – companies and Limited Liability Partnerships
update
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
update
Employment Allowance: How and when to stop claiming the Employment Allowance
update
Employment Allowance: How the Employment Allowance is applied after HMRC has received a claim
update
Employment Allowance: How and when to claim the Employment Allowance
update
Employment Allowance: Anti-avoidance
update
Employment Allowance: Who can’t claim the Employment Allowance? Claims made through connected businesses or charities
update
Employment Allowance: Who can’t claim the Employment Allowance? Business de-mergers
update
Employment Allowance: Who can’t claim the Employment Allowance? Transfers of business
update
Employment Allowance: Who can’t claim the Employment Allowance? Single director limited companies
update
Employment Allowance: Who can’t claim the Employment Allowance? Workers supplied by service companies
update
Employment Allowance: Who can’t claim the Employment Allowance? Domestic employment
update
Employment Allowance: Who can’t claim the Employment Allowance? Public authorities
update
Employment Allowance: Special conditions for certain employers claiming the Employment Allowance
update
Employment Allowance: care and support workers
update
Employment Allowance: Who can claim the Employment Allowance?
update
Employment Allowance: Introduction
update
Class 1 NICs: Expenses and allowances: contents
update
update
Additional contents page inserted for the Employment Allowance content

published amendments

Earnings Periods: Statutory Sick Pay and Statutory Maternity Pay: Delay in paying
Typo corrections.
Class 1 NICs: reporting NICs in RTI: correction of errors under RTI - closed tax years
spacing of text
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.

published amendments

Class 1 NICs: reporting NICs in RTI: correction of errors under RTI - closed tax years
Update to add text for interest & improve clarity of text for both primary & secondary overpayments. Corrected legislative heading

published amendments

Class 2 National Insurance contributions from 6 April 2015: Small Earnings Exceptions
reverted to draft

published amendments

Employment Allowance: Disputed claims (decisions and appeals)
Detailed clarification of the actual legislation & procedures HMRC apply when refusing a claim for the employment allowance and any resulting repayment claimed as a result of that claim for the allowance.

published amendments

Class 4 NICs: contents
Missing index page added.

published amendments

Special cases: people over State Pension age
Formatting errors.

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.

published amendments

Appendix 1: Draft letters
Add hyperlink.

published amendments

Appendix 1: Draft letters
Correct hyperlink.

published amendments

Class 1 NICs: interest: contents
page still under development
Index added.

2017

published amendments

Class 1 NICs: earnings of employees and office holders: contents
Entry added for trivial benefits.

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.'

published amendments

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: 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: residency conditions
Reflects changes resulting from the reform of Class 2 in 2016
Class 2 National Insurance contributions: general information: introduction
Reflects changes resulting from the reform of Class 2 in 2016

published amendments

Overview and purpose: the purpose of NICs liability work - obtaining further help
Amend team name.

published amendments

Class 4 NICs: who is liable: sleeping partners - liability to pay Class 2 and 4 NICs from the 2013 to 2014 tax year
text update
minor text amendment
minor text change
Minor text update
Minor grammatical amendment
Updated in accordance with the Social Security Contributions (Limited Liability Partnership) Regulations 2014
Updated in accordance with SI 2015/607
Class 4 NICs: who is liable: sleeping partners - an introduction
Page updated in accordance with Social Security Contributions (Limited Liability Partnership) Regulations 2014, Regulations 2B & 2C (SI 2015/607)

published amendments

Class 1 National Insurance contributions: contents
Contents updated

published amendments

Class 2 National Insurance contributions liability: Definition of a self-employed earner
update link to Employment Status Manual
Class 2 National Insurance contributions: Small Earnings Exception: Special Groups: Sub-Postmasters & others who include Class 1 earnings in the trade receipts of their business
update link to ESM4400

published amendments

Aggregation of Earnings: Definition of ‘business in association’
Updated link. No change to text

published amendments

Co-ordinating action on Class 1A National Insurance contributions and income tax
Correct hyperlink applied.
Earnings periods: directions issued in accordance with regulation 31, SS(C)R 2001: ending a regulation 31 direction
Correct hyperlink applied.
Earnings periods: directions issued in accordance with regulation 31, SS(C)R 2001: dispute as to whether a direction is appropriate
Correct hyperlink applied.
Earnings periods: directions issued in accordance with regulation 30, SS(C)R 2001: general
Correct hyperlink applied.
Class 1 structural overview from 6 April 2003 to 5 April 2009: changes to the deferment process from 6 April 2003
Update hyperlink.

published amendments

National Insurance Numbers (NINOs): Format and Security: What a NINO looks like
minor updates

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

published amendments

Special cases: people over State Pension age
Insert hyperlink to NIM24510.

published amendments

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

published amendments

Class 2 National Insurance contributions from 6 April 2015: special cases: contents
Changes made to contents page to reflect revised information
Class 2 National Insurance contributions: special cases: foster parents
Page set to draft

published amendments

Class 2 National Insurance contributions from 6 April 2015: special cases: contents
content to be published

published amendments

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.
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.
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 NICs: contents
New page added for 'Refunds: Class 1 NICs: reasonable excuse'.
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.
Earnings periods: notifications issued in accordance with regulation 31, SS(C)R 2001: action by network: issuing the letter of intention
Correct hyperlinks added.
Appendix 1: Draft letters
Correct hyperlinks added.

published amendments

National Insurance Numbers (NINOs): Confirming a NINO: Notification of a NINO
Updated
National Insurance Numbers (NINOs): Confirming a NINO: Employee does not have a NINO
updated
National Insurance Numbers (NINOs): Confirming a NINO: Confirmation by employer - Form CA6855
updated
updated
National Insurance Numbers (NINOs): Confirming a NINO: Confirmation by individual - Form CA5403
updated
Class 1 NICs: Time limits for paying Class 1 NICs: quarterly payment option
Amended to remove reference to payments via Post office as HMRC are discontinuing this payment method from December 2017
Reference to the Post Office removed as payment via post office to be discontinued from December 2017
National Insurance Numbers (NINOs): Format and Security: What to do if you suspect or discover fraud
Updated
National Insurance Numbers (NINOs): Format and Security: NINO prefixes
Rmoved Quality Standard
Will be updated to reflect RTI. Removed Jersey/Guernsey references
Special cases: Volunteer Development Workers - Recognised developing countries
Romania removed from list now in EU and not on DAC List
National Insurance Numbers (NINOs): Format and Security: Why security of the NINO is important
Added Right to Work
National Insurance Numbers (NINOs): Format and Security: Not entitled to a NINO
link added
National Insurance Numbers (NINOs): Format and Security: Who needs a NINO?
Updated
National Insurance Numbers (NINos): Format and Security: Contents
NINO to NINo
National Insurance Numbers: Main Contents
Correction
Acronym changes
National Insurance Numbers (NINOs): Format and Security: Use of NINO by outside bodies
correction
Updated to reflect gov.uk and NINo Board email for contact
National Insurance Numbers (NINos): Format and Security: What is a NINo?
Added "Tax" to text and minor wording changes

published amendments

National Insurance Numbers (NINOs): Roles and Responsibilities: DWP CIS Live Support and Advice line
Wording amended
National Insurance Numbers (NINOs): Roles and Responsibilities: DWP JobcentrePlus
Phone number changed
National Insurance Numbers (NINOs): Roles and Responsibilities: HMRC - Personal Tax Customer Product & Process
Minor changes to wording
National Insurance Numbers (NINOs): Roles and Responsibilities: HMRC PT Operations NI Registration and NI Registrations Helpline
amended
National Insurance Numbers (NINOs): Roles and Responsibilities: Ownership of the NINO
reworded
National Insurance Numbers (NINOs): Special Cases: NINOs issued in the Channel Islands
New para
National Insurance Numbers (NINOs): Special Cases: Isle of Man Cases
Added new information
National Insurance Numbers (NINOs): Registration of a new NINO: Legislation
wording
National Insurance Numbers (NINOs): Registration of a new NINO: Adult Registration: applying for a NINO through DWP's Jobcentre Plus
New link added. Reworded
National Insurance Numbers (NINOs): Registration of a new NINO: Juvenile Registration: exclusions from the automatic process
revised phone number. added TFC
National Insurance Numbers (NINOs): Registration of a new NINO: Juvenile Registration: children who are being looked after by Social Services
New link
National Insurance Numbers (NINOs): Registration of a new NINO: Juvenile Registration: the automatic process
Wording - slight change

published amendments

Special cases: international going to or coming from abroad: EEA Regulations 883/04 (after 1 May 2010): contents
Add NIM33135 to contents.
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
Correcting hyperlink in step 5
Hyperlink to flowchart removed as not required.
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
Removal of comments, left on by default.
Hyperlink to flowchart removed as not required.

published amendments

National Insurance Numbers (NINOs): Roles and Responsibilities: DWP National Identity Fraud Unit (NIFU)
New DWP details

published amendments

Class 1 structural overview from 6 April 2009: contents
Republished to rectify missing pages on GOV.UK version.

published amendments

Class 2 National Insurance contributions: international: voluntary
Publish draft guidance
new Text to release draft

published amendments

Class 4 NICs: who is liable: exceptions
Amend TMA/S72 to ITTOIA2005/S8 - change made due to FA2012/S222.

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
Correction of "or" to "and" on first bullet point.