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Contents

Official guidance

National Insurance Manual

NIM42000 · NICs avoidance

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NIM50000 · NICs anti-avoidance measures
NIM50050 · Treating payments as earnings
NIM50250 · Retrospective legislation
NIM51000 · Part 7 of the Income Tax (Earnings and Pensions) Act 2003 - employment-related securities
NIM52000 · Employment income provided through third parties
NIM54000 · Anti-avoidance measures: General Anti-Abuse Rule (GAAR)
NIM58000 · Disclosure of Tax Avoidance Schemes
NIM59000 · Sham
NIM60000 · Investigating avoidance
NIM62000 · CS&TD Individuals Policy Directorate roles and responsibilities

NICs avoidance: contents
NICs anti-avoidance measures

NIM50000 | NICs anti-avoidance measures

From HM Revenue & Customs · National Insurance Manual

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