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Official guidance
National Insurance Manual

NIM02190 · Class 1 NICs : Earnings of employees and office holders : Goods and/or services purchased by directors and other employees

  • NIM02191 · - Class 1 NICs : Earnings of employees and office holders : Goods and/or services purchased by directors and other employees : Background - The 'Overdrive' case
  • NIM02192 · Class 1 NICs : Earnings of employees and office holders: Goods and/or services purchased by directors and other employees: Liability for NICs where goods/services purchased by employees on their own account
  • NIM02193 · Directors/employees authorised to make contracts on behalf of the employer
  • NIM02194 · Examples
  • NIM02195 · Evidence required
  1. Class 1 NICs: earnings of employees and office holders: contents
  2. Class 1 NICs : Earnings of employees and office holders : Goods and/or services purchased by directors and other employees : Contents

NIM02190 | Class 1 NICs : Earnings of employees and office holders : Goods and/or services purchased by directors and other employees : Contents

From HM Revenue & Customs · National Insurance Manual

Contents5 entries

  1. NIM02191- Class 1 NICs : Earnings of employees and office holders : Goods and/or services purchased by directors and other employees : Background - The 'Overdrive' case
  2. NIM02192Class 1 NICs : Earnings of employees and office holders: Goods and/or services purchased by directors and other employees: Liability for NICs where goods/services purchased by employees on their own account
  3. NIM02193Class 1 NICs : Earnings of employees and office holders : Goods and/or services purchased by directors and other employees : Directors/employees authorised to make contracts on behalf of the employer
  4. NIM02194Class 1 NICs : Earnings of employees and office holders : Goods and/or services purchased by directors and other employees : Examples
  5. NIM02195Class 1 NICs : Earnings of employees and office holders : Goods and/or services purchased by directors and other employees : Evidence required
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