SolvedNIM13200 | Class 1A NICs on termination awards (effective from 6 April 2020): contents
From HM Revenue & Customs · National Insurance Manual
Contents8 entries
- NIM13201Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: introduction
- NIM13202Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: benefit-in-kind received with termination award
- NIM13203Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: reporting
- NIM13204Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: example 1 – cash only and below £30,000 exemption
- NIM13205Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: example 2 – cash only and exceeds £30,000 threshold
- NIM13206Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: example 3 – cash and gifted benefit-in-kind
- NIM13207Class 1A NICs: Liability for Class 1A NICs: Class 1A NICs on termination awards: example 4 – cash and benefit-in-kind used for an agreed period of time
- NIM13208Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: example 5 – demonstrating the hierarchy of payments