SolvedNIM01500 | Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: contents
From HM Revenue & Customs · National Insurance Manual
The following guidance relates to the zero-rate of secondary NICs for Freeport and Investment Zone special tax site employers in respect of their qualifying employees.
Contents6 entries
- NIM01505Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: background
- NIM01520Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: 60% rule
- NIM01530Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone employees: evidence
- NIM01535Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone employees: Freeport Upper Secondary Threshold (FUST) and Investment Zone Upper Secondary Threshold (IZUST)
- NIM01540Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: category letters
- NIM01545Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: assessment