NIM18000 | Class 1B National Insurance Contributions: Contents
From HM Revenue & Customs · National Insurance Manual
Contents18 entries
- NIM18001Class 1B NICs: Liability: Relevant legislation
- NIM18010Class 1B NICs: Liability: what are Class 1B NICs?
- NIM18020Class 1B NICs: liability: what is a PAYE settlement agreement (PSA)?
- NIM18030Class 1B NICs: liability: what does a PSA cover?
- NIM18040Class 1B NICs: Liability: what does a PSA not cover?
- NIM18050Class 1B NICs: liability: general procedure
- NIM18060Class 1B NICs: liability: calculation: general
- NIM18070Class 1B NICs: Liability: Calculation: Rounding
- NIM18080Class 1B NICs: liability: calculation: example
- NIM18090Class 1B NICs: liability: calculation: why are Class 1B NICs due on the tax paid under a PSA?
- NIM18100Class 1B NICs: liability: payment date for Class 1B NICs
- NIM18110Class 1B NICs: liability: what if Class 1 or Class 1A liability arises before the PSA is formally agreed?
- NIM18120Class 1B NICs: liability: record keeping
- NIM18130Class 1B NICs: Liability: Underpayments
- NIM18140Class 1B NICs: liability: overpayments
- NIM18150Class 1B NICs: liability: residence and presence conditions
- NIM18160Class 1B NICs: liability: special requirements for Statutory Payments
- NIM19000Class 1B NICs: exceptions from liability