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HMRC internal manual

Securities Guidance

Introduction and the law: the law on security: contents

Select the links below to see the law on security for each tax or duty covered in this manual

Pay As You Earn (Word 60KB) 

Class 1 and Class 1A National Insurance Contributions (Word 60KB)

The Social Security Regulations for NICs are similar to the PAYE Regulations. For the purposes of this guidance references to the law are to the PAYE Regulations only. The PAYE Regulations are found in the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682).