NIM37000 | Refunds: Class 1 NICs: contents

Contents17 entries

1. NIM37001Refunds: Class 1: General
2. NIM37002Refunds: Class 1: Minimum refund level
3. NIM37003Refunds: Class 1: time limits for applications
4. NIM37004Refunds: Class 1 NICs: Reasonable excuse
5. NIM37010Refunds: Class 1: Annual maximum
6. NIM37011Refunds: Class 1: Primary NICs paid by employer but not deducted from employee
7. NIM37012Refunds: Class 1: When NICs may be correctly paid above the annual maximum
8. NIM37013Refunds: Class 1: NICs paid in error: Error occurred within current tax year
9. NIM37014Refunds: Class 1: NICs paid in error: Error occurred within recently ended tax year
10. NIM37015Refunds: Class 1: NICs paid in error: employers who pay tax centrally
11. NIM37016Refunds: retrospective change of employment status from employed earner (Class 1) to self-employed (Class 2)
12. NIM37017Refunds: retrospective change of employment status - application of Section 61A SSCBA 1992
13. NIM37018Refunds: retrospective change of employment status - application of Regulation 59 SSCR 2001
14. NIM37019Refunds: retrospective change of employment status from self-employed (Class 2) to employed earner (Class 1)
15. NIM37050Refunds: Class 1 NICs: NICs paid in error: employer paid at the non-contracted-out rate instead of at the contracted-out rate
16. NIM37100Refunds: refund of NICs paid on contractual maternity pay
17. NIM37101Refunds: Class 1: excess: over 53 weeks posting in one employment: nil posting in other employment(s)