NIM21000 | Class 2 National Insurance Contributions: Small Earnings Exception: Contents
From HM Revenue & Customs · National Insurance Manual
Contents33 entries
- NIM21001Class 2 National Insurance contributions: Small Earnings Exception: General
- NIM21002Class 2 National Insurance Contributions: Small Earnings Exception: Earnings for the purposes of
- NIM21003Class 2 National Insurance Contributions: Small Earnings Exception: Evidence of earnings
- NIM21004Class 2 National Insurance Contributions: Small Earnings Exception: Evidence of Earnings: New business
- NIM21005Class 2 National Insurance Contributions: Small Earnings Exception: How Net Profit is calculated
- NIM21006Class 2 National Insurance Contributions: Small Earnings Exception - How Net Profit is calculated: Capital items
- NIM21007Class 2 National Insurance Contributions: Small Earnings Exception: How Net Profit is calculated: Capital expenditure
- NIM21008Class 2 National Insurance Contributions: Small Earnings Exception: How Net Profit is calculated: Sale of capital item
- NIM21009Class 2 National Insurance Contributions: Small Earnings Exception: How Net Profit is calculated: Grants
- NIM21010Class 2 National Insurance Contributions: Small Earnings Exception: How Net Profit is calculated: Loans to business
- NIM21011Class 2 National Insurance Contributions: Small Earnings Exception: How Net Profit is calculated: Admissible expenses: General
- NIM21012Class 2 National Insurance Contributions: Small Earnings Exception: How Net Profit is calculated: Admissible expenses: Private/domestic expenses
- NIM21013Class 2 National Insurance Contributions: Small Earnings Exception: How Net Profit is calculated: Admissible expenses: Adjustments for private or domestic expenses
- NIM21014Class 2 National Insurance Contributions: Small Earnings Exception: How Net Profit is calculated: Admissible expenses: Depreciation and capital allowances
- NIM21015Class 2 National Insurance Contributions: Small Earnings Exception: How Net Profit is calculated: Admissible expenses: Personal drawings
- NIM21016Class 2 National Insurance Contributions: Small Earnings Exception: How Net Profit is calculated: Admissible expenses: Stock withdrawals
- NIM21017Class 2 National Insurance Contributions: Small Earnings Exception: How Net Profit is calculated: Admissible expenses: Losses from past trading year
- NIM21018Class 2 National Insurance Contributions: Small Earnings Exception: How Net Profit is calculated: Admissible expenses: Profits “ploughed back into the business”
- NIM21019Class 2 National Insurance Contributions: Small Earnings Exception: Special Groups: Sub-Postmasters & others who include Class 1 earnings in the trade receipts of their business
- NIM21020Class 2 National Insurance Contributions: Small Earnings Exception: Special Groups: Partnerships
- NIM21021Class 2 National Insurance Contributions: Small Earnings Exception: Special Groups: Partners’ salaries
- NIM21022Class 2 National Insurance Contributions: Small Earnings Exception: Special Groups: Spouse's wage
- NIM21023Class 2 National Insurance Contributions: Small Earnings Exception: Special Groups: Boarders
- NIM21024Class 2 National Insurance Contributions: Small Earnings Exception: Special Groups: Members of religious orders
- NIM21025Class 2 National Insurance Contributions: Small Earnings Exception: Special Groups: Child minders
- NIM21026Class 2 National Insurance Contributions: Small Earnings Exception: Special Groups: Foster parents
- NIM21027Class 2 National Insurance Contributions: Small Earnings Exception: Special Groups: New Deal 50 plus payments
- NIM21028Class 2 National Insurance contributions: Small Earnings Exception: Special Groups: New Enterprise Allowance and similar schemes
- NIM21040Class 2 National Insurance Contributions: Small Earnings Exception: Duration of exception: Start date
- NIM21041Class 2 National Insurance Contributions: Small Earnings Exception: Duration of exception: End date
- NIM21042Class 2 National Insurance Contributions: Small Earnings Exception: Duration of exception: Backdating into a previous tax year
- NIM21043Class 2 National Insurance Contributions: Small Earnings Exception: Duration of exception: Contributions already paid
- NIM21044Class 2 National Insurance Contributions: Small Earnings Exception: Policy on Paying Voluntary National Insurance Contributions