NIM13300 | Class 1A NICs on sporting testimonials: contents
From HM Revenue & Customs · National Insurance Manual
Contents11 entries
- NIM13301Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: what is a sporting testimonial?
- NIM13302Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: introduction
- NIM13303Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: contractual and non-contractual sporting testimonials
- NIM13304Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: customary and non-customary sporting testimonials
- NIM13305Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: charitable donations made from a sporting testimonial payment
- NIM13306Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: reporting the Class 1 NICs liabilities arising on a sporting testimonial payment
- NIM13307Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: testimonial arranged after sportsperson’s death
- NIM13308Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: benefit-in-kind provided with proceeds
- NIM13309Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: example 1 - below £100,000
- NIM13310Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: example 2 - over £100,000
- NIM13311Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: example 3 - proceeds donated to charity