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Contents

Official guidance

National Insurance Manual

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NIM00001 · Overview and Purpose
NIM01000CO · Class 1 National Insurance contributions
NIM13000CO · Class 1A National Insurance contributions
NIM18000 · Class 1B National Insurance Contributions
NIM20000CO · Class 2 National Insurance Contributions (NICs)
NIM24000CO · Class 4 National Insurance Contributions
NIM25000CO · Class 3 National Insurance contributions
NIM27000CO · Special cases
NIM37000CO · NIM37000CO - Refunds of NICs
NIM39000 · National Insurance Numbers: Main Contents
NIM41000 · Credits: overview - contents
NIM41300 · Home Responsibilities Protection
NIM70000 · Class 2 National Insurance contributions from 6 April 2015: General information
NIM71000 · Class 2 National Insurance contributions from 6 April 2015: international
NIM72000 · Class 2 National Insurance contributions from 6 April 2015: payments
NIM73000 · Class 2 National Insurance contributions from 6 April 2015: Small Earnings Exceptions
NIM74000 · Class 2 National Insurance contributions from 6 April 2015: special cases
NIM75000 · Class 2 National Insurance contributions from 6 April 2015: Maternity Allowance
NIMAPP1-0 · Appendix 1: Draft letters
NIMABBR · Abbreviations
APPENDIX10 · Class 1 Contribution Tables and Category Letters from 6 April 2003
NIM-Appendix-3 · Appendix 3
NIM00005 · Tax law rewrite: implications for National Insurance contributions
NIM00006 · Tax law rewrite: implications for the NIM
NIM01251 · Class 1 structural overview - from April 2009: structural changes: the Class 1 and 2 annual maximum: the calculation method
NIM01253 · Class 1 structural overview from 6 April 2003: structural changes: the Class 1 and 2 annual maximum: married women's and widows' with reduced rate elections
NIM01298 · Class 1 structural overview: abolition of secondary NICs for those employees under the age of 21: category letters
NIM01299 · Class 1 structural overview: abolition of secondary NICs for those employees under the age of 21: assessment
NIM01311 · Class 1 structural overview: abolition of secondary NICs for apprentices under the age of 25: assessment
NIM01510 · Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: qualifying employers
NIM01515 · Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: qualifying conditions for employees
NIM01525 · Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone employees: exemptions due to protected characteristics
NIM01550 · Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: zero-rate of secondary Class 1 NICs for employees under the age of 21, apprentices under the age of 25 and Armed Forces Veterans
NIM01555 · Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: aggregation
NIM01560 · Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: mariners
NIM01570 · Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: examples
NIM01571 · Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: examples: Example 1 – Employee is not a qualifying employee
NIM01572 · Class 1 Structural Overview: zero-rate of secondary NICs for Freeport employees: examples: Example 2 – 60% rule met at start of employment but under 60% in a week, not a substantial change in the earner’s working arrangements, earnings above the FUST
NIM01573 · Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone employees: examples: Example 3 – Substantial change in the earner’s working arrangements
NIM01574 · Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone employees: examples: Example 4 – Substantial change in employee’s working arrangements due to reallocation of duties
NIM01575 · Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone employees: examples: Example 5 – Substantial change in employee’s working arrangements due to additional responsibilities
NIM01576 · Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone employees: examples: Example 6 – Substantial change in employee’s working arrangements due to reduction in hours and redistribution of duties
NIM01577 · Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone employees: examples: Example 7 – Substantial change in employee’s working arrangements
NIM01578 · Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone employees: examples: Example 8 – Substantial change in employee’s working arrangements which starts a qualifying period after the employment started
NIM02083 · NIM02083 - Class 1 NICs : Earnings of employees and office holders : Community Charge paid by the employer : Standard Community Charge paid by the employer on relocation
NIM02780 · 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: flowchart: first considerations
NIM02781 · 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 flowchart: pensions
NIM02782 · 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: flowchart: lump sums
NIM02783 · 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: flowchart: pension commencement lump sums
NIM02784 · 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: serious ill-health lump sums
NIM05505 · Class 1 NICs: Expenses and allowances: HMRC Dispensations: What are they?
NIM05510 · Class 1 NICs: Expenses and allowances: HMRC Dispensations: Employers to be encouraged to apply for dispensations
NIM05515 · Class 1 NICs: Expenses and allowances: HMRC Dispensations: Conditions to be satisfied for issue of dispensation
NIM05520 · Class 1 NICs: Expenses and allowances: HMRC Dispensations: Dispensation notice and letters
NIM05525 · Class 1 NICs: Expenses and allowances: HMRC Dispensations: Lists of dispensations issued
NIM05530 · Class 1 NICs: Expenses and allowances: HMRC Dispensations: Accepting dispensations for NICs purposes
NIM05535 · Class 1 NICs: Expenses and allowances: HMRC Dispensations: Accepting dispensations for NICs purposes: Change in conditions of issue of dispensation
NIM05645 · Class 1 NICs: Expenses and allowances: Civic dignitaries' and Councillors’ allowances: Civic dignitaries’ mileage allowances
NIM06445 · Class 1 NICs: Expenses and allowances: Electric Cars: Charging Employees Electric Cars at home using their own electricity with no reimbursement
NIM07067 · 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:
NIM10066 · Aggregation of earnings: examples: contracted-out and not contracted-out: Appropriate Personal Pension (APP) in place: not contracted-out earnings reach or exceed LEL but do not reach UEL
NIM11005 · Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion
NIM11027 · Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 2002/03 earnings limits, thresholds and percentage rates
NIM12125 · Class 1: Treating as paid: Negligence established
NIM18000CO · NIM18000CO - Class 1B National Insurance Contributions
NIM33201 · Voluntary National Insurance contributions for periods abroad – Introduction
NIM33202 · Voluntary National Insurance contributions for periods abroad – Entitlement to pay voluntary Class 2 contributions up to and including 5 April 2026
NIM33203 · Voluntary National Insurance contributions for periods abroad – Entitlement to pay voluntary Class 3 contributions up to and including 5 April 2026
NIM33204 · Voluntary National Insurance contributions for periods abroad – Entitlement to pay voluntary Class 3 contributions from 6 April 2026
NIM33205 · Entitlement to pay voluntary contributions – Transitional arrangements for April 2026 to April 2027
NIM33206 · Voluntary National Insurance contributions for periods abroad – Conditions to pay voluntary contributions for periods abroad not satisfied
NIM33207 · Voluntary National Insurance contributions for periods abroad – Provisions in Social Security Agreements affecting the payment of voluntary National Insurance contributions
NIM33208 · Voluntary National Insurance contributions for periods abroad – Entitlement to pay voluntary contributions for periods abroad after a 52 week Class 1 liability ends
NIM33209 · Voluntary National Insurance contributions for periods abroad – Conditions of payment of voluntary Class 2 or Class 3 contributions
NIM33210 · Voluntary National Insurance contributions for periods abroad – Conditions of payment of Class 3 contributions: transfers to the Communities pension scheme
NIM33215 · Voluntary National Insurance contributions for periods abroad – Persons coming into the UK
NIM33601 · Persons going to and coming from abroad: Paying voluntary NICs - Going to countries not covered by the EC Regulations or a RA:
NIM33602 · 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
NIM33603 · 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
NIM33604 · 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
NIM33605 · 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
NIM33606 · 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
NIM33608 · 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
NIM33620 · 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
NIM33621 · 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
NIM33630 · Persons going to and coming from abroad: Paying voluntary NICs - paying voluntary contributions: going to another EEA country
NIM33635 · Persons going to and coming from abroad: Paying voluntary NICs - Workers going to and coming from abroad: Going to a RA country
NIM42000 · NICs avoidance
NIM50051 · NICs avoidance: treating payments as earnings: introduction
NIM50100 · NICs avoidance: treating payments as earnings: gains from share options
NIM51001 · NICs Avoidance: Part 7 of the Income Tax (Earnings and Pensions) Act 2003 - employment related securities
NIM52151 · NICs Avoidance: Employment income provided through third parties: Class 1 NICs liability arises
NIM52350 · NICs avoidance: employment income provided through third parties: earnings paid to or for the benefit of an earner
NIM52550 · NICs avoidance: employment income provided through third parties: remittance basis applies for income tax
NIM52700 · NICs avoidance: employment income provided through third parties: effect of income tax relief on NICs position - general
NIM52900 · NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - payments disregarded from earnings
NIM52950 · NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - relevant step related to disregarded earnings
NIM53000 · NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - example 1 payments disregarded from earnings
NIM53555 · NICs avoidance: employment income provided through third parties: 2019 loan charge
NIM58200 · NICs avoidance: Disclosure of Tax Avoidance Schemes: NICs legislation - from 1 September 2012
NIM58250 · NICs avoidance: Disclosure of Tax Avoidance Schemes: NICs legislation - from 4 November 2013
NIM59001 · NICs avoidance: sham: considering sham
NIM59050 · NICs avoidance: sham: case law
NIM60001 · NICs avoidance: investigating avoidance: introduction
NIM60050 · NICs avoidance: investigating avoidance: section 8 decisions
NIM60200 · NICs avoidance: investigating avoidance: protecting debts
NIMAPP1 · Appendix 1: Draft Decision 6
NIMAPP1-1 · Appendix 1: Draft letters: Draft Letter 1
NIMAPP1-10 · Appendix 1: Draft Letter 10
NIMAPP1-11 · Appendix 1: Draft Letter 11
NIMAPP1-12 · Appendix 1: Draft Letter 12
NIMAPP1-13 · Appendix 1: Draft Decision 6
NIMAPP1-14 · Appendix 1: Draft Letter 4
NIMAPP1-15 · Appendix 1: Draft Decision 4
NIMAPP1-16 · NIMAPP1 - Appendix 1: Draft Letter 5
NIMAPP1-18 · Appendix 1: Draft Letter 7
NIMAPP1-19 · Appendix 1: Draft Letter 8
NIMAPP1-2 · Appendix 1: Draft Letter 2
NIMAPP1-20 · Appendix 1: Draft Letter 9
NIMAPP1-3 · Appendix 1: Draft Letter 3
NIMAPP1-5 · Appendix 1: Draft Decision 5
NIMAPP1-6 · Appendix 1: Draft Decision 1
NIMAPP1-7 · Appendix 1: Draft Decision 2
NIMAPP1-8 · Appendix 1: Draft Decision 3
NIMAPP1-9 · Spring development programme - Matt’s story
NIMUPDATE001 · NIM - National Insurance Manual: update index
NIMUPDATE100311 · National Insurance Manual: recent changes
NIMUPDATE100401 · National Insurance Manual: recent changes
NIMUPDATE100422 · National Insurance Manual: recent changes
NIMUPDATE100604 · National Insurance Manual: recent changes
NIMUPDATE100621 · National Insurance Manual: recent changes
NIMUPDATE100723 · National Insurance Manual: recent changes
NIMUPDATE100812 · National Insurance Manual: recent changes
NIMUPDATE101101 · National Insurance Manual: recent changes
NIMUPDATE101118 · National Insurance Manual: recent changes
NIMUPDATE110415 · National Insurance Manual: recent changes
NIMUPDATE110628 · National Insurance Manual: recent changes
NIMUPDATE110927 · National Insurance Manual: recent changes
NIMUPDATE120330 · National Insurance Manual: recent changes
NIMUPDATE120607 · National Insurance Manual: recent changes
NIMUPDATE121203 · National Insurance Manual: recent changes
NIMUPDATE130820 · National Insurance Manual: recent changes
NIMUPDATE131011 · National Insurance Manual: recent changes
NIMUPDATE140214 · National Insurance Manual: recent changes
NIMUPDATE140317 · National Insurance Manual: recent changes
NIMUPDATE140321 · National Insurance Manual: recent changes
NIMUPDATE140327 · National Insurance Manual: recent changes
NIMUPDATE140407 · National Insurance Manual: recent changes
NIMUPDATE140422 · National Insurance Manual: recent changes
NIMUPDATE140506 · National Insurance Manual: recent changes
NIMUPDATE140606 · National Insurance Manual: recent changes
NIMUPDATE140616 · National Insurance Manual: recent changes
NIMUPDATE140730 · National Insurance Manual: recent changes
NIMUPDATE140731 · National Insurance Manual: recent changes
NIMUPDATE141027 · National Insurance Manual: recent changes
NIMUPDATE141119 · National Insurance Manual: recent changes
NIMUPDATE141126 · National Insurance Manual: recent changes
NIMUPDATE141224 · National Insurance Manual: recent changes
NIMUPDATE150130 · National Insurance Manual: recent changes
NIMUPDATE150219 · National Insurance Manual: recent changes
NIMUPDATE150225 · National Insurance Manual: recent changes
NIMUPDATE150316 · National Insurance Manual: recent changes
NIMUPDATE150406 · National Insurance Manual: recent changes

Official guidance
National Insurance Manual

National Insurance Manual

From HM Revenue & Customs

Begin readingOverview and purpose: the structure of the NIM