NIM13000 | Class 1A National Insurance contributions: liability for Class 1A NICs: contents
From HM Revenue & Customs · National Insurance Manual
Contents16 entries
- NIM13001Class 1A National Insurance contributions: Liability for Class 1A NICs: Introduction
- NIM13002Class 1A National Insurance contributions: Liability for Class 1A NICs: Effect of the Income Tax (Earnings and Pensions) Act 2003
- NIM13003Class 1A National Insurance contributions: Liability for Class 1A NICs: General principles
- NIM13005Class 1A National Insurance contributions: liability for Class 1A NICs: guidance for employers
- NIM13010Class 1A National Insurance contributions: Liability for Class 1A NICs: Legislation
- NIM13020Class 1A National Insurance contributions: Liability for Class 1A NICs: Conditions to be satisfied for liability to arise: Contents
- NIM13100Class 1A National Insurance contributions: Liability for Class 1A NICs: Person liable to pay Class 1A NICs: Contents
- NIM13120Class 1A National Insurance contributions: Liability for Class 1A NICs: Employer is self-employed or trading as a partnership
- NIM13130Class 1A National Insurance contributions: Liability for Class 1A NICs: Benefits provided to family or household members
- NIM13132Class 1A National Insurance contributions: Liability for Class 1A NICs: Benefits provided on termination of employment (for tax years up to 5 April 2020)
- NIM13145Class 1A National Insurance contributions: Liability for Class 1A NICs: Calculating the cash equivalent of a benefit: Contents
- NIM13150Class 1A National Insurance contributions: liability for Class 1A NICs: table of common benefits liable for Class 1A NICs
- NIM13160Class 1A National Insurance contributions: Liability for Class 1A NICs: Importance of identifying whether earnings or benefits are liable for Class 1 NICs or Class 1A NICs
- NIM13170Class 1A National Insurance contributions: Liability for Class 1A NICs: Identifying whether a benefit has been provided: Contents
- NIM13200Class 1A NICs on termination awards (effective from 6 April 2020): contents
- NIM13300Class 1A NICs on sporting testimonials: contents