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NIM12000 | Class 1: Calculating Class 1 NICs for Directors - Contents

From HM Revenue & Customs · National Insurance Manual

Contents33 entries

  1. NIM12001Class 1: Calculating Class 1 NICs for Directors: Introduction
  2. NIM12002Class 1: Calculating Class 1 NICs for Directors: Definition of Director
  3. NIM12003Class 1: Calculating Class 1 NICs for Directors: Definition of Director: Annual earnings period
  4. NIM12004Class 1: Calculating Class 1 NICs for Directors: Fees received by professional partnerships and other companies: Introduction
  5. NIM12005Class 1: Calculating NICs for Directors: Fees received by professional partnerships
  6. NIM12006Class 1: Calculating NICs for Directors: Fees received by professional partnerships: Definition of insubstantial
  7. NIM12007Class 1: Calculating Class 1 for Directors: Fees received by other companies: Formal right to appoint a Director
  8. NIM12008Class 1: Calculating Class 1 for Directors: Fees received by other companies: No formal right to appoint a Director
  9. NIM12009Class 1: Calculating Class1 NICs for Directors: Fees received by other companies: No formal right to appoint a Director: Control test
  10. NIM12010Class 1: Calculating Class 1 NICs for Directors: Fees received by professional partnerships and other companies: Definition of company
  11. NIM12011Class 1: Calculating Class 1 NICs for Directors: Miscellaneous: Consultancy fees
  12. NIM12012Class 1: Calculating Class 1 NICs for Directors - Miscellaneous - Dividends
  13. NIM12013Class 1: Calculating Class 1 NICs for Directors: Miscellaneous: Concession for non-resident Directors
  14. NIM12014Class 1: Calculating Class 1 NICs for Directors: Directors loan accounts and payments on account of earnings: Introduction
  15. NIM12015Class 1: Calculating Class 1 NICs for Directors: Directors' loan accounts and payments on account of earnings: Miscellaneous
  16. NIM12016Class 1: Calculating Class 1 NICs for Directors: Directors loan accounts: Background
  17. NIM12017Class 1: Calculating Class 1 NICs for Directors: Withdrawals from Directors' loan accounts
  18. NIM12018Class 1: Calculating Class 1 NICs for Directors: Directors loan accounts: Identifying whether withdrawals are loans or earnings
  19. NIM12019Class 1: Calculating Class 1 NICs for Directors: Directors Loan Accounts: Avoidance of double charge
  20. NIM12020Class 1: Calculating Class 1 NICs for Directors: Directors' loan accounts: Other liabilities
  21. NIM12021Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods for Directors: Introduction
  22. NIM12022Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Appointed or ceasing during a tax year
  23. NIM12023Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Multiple Directorships or re-appointed during a tax year
  24. NIM12024Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Directorship ceases and employment starts
  25. NIM12025Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Directorship ceases and earnings paid in subsequent tax year
  26. NIM12026Class 1: Calculating Class 1 NICs for Directors: Payments on account of earnings related contributions
  27. NIM12027Class 1: Calculating Class 1 NICs for Directors: Annual earnings period: Examples
  28. NIM12028Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Examples: Regular monthly salary – 2025 to 2026
  29. NIM12029Class1: Calculating Class1 NICs for Directors: Annual earnings periods: Examples: Fees voted
  30. NIM12030Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Examples: Regular salary and personal expenses paid
  31. NIM12031Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Examples: Regular monthly salary alternative method - 2025 to 2026
  32. NIM12032Class1: Calculating Class1 NICs for Directors: Annual earnings periods: Examples: Fees voted
  33. NIM12033Class 1: Calculating Class 1 NICs for Directors: Examples: Regular salary and personal expenses paid