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Contents

Official guidance
National Insurance Manual

NIM52000 · NICs avoidance: employment income provided through third parties

  • NIM52001 · Introduction
  • NIM52050 · NICs regulations
  • NIM52100 · Treating employment income as earnings
  • NIM52150 · Class 1 NICs liability arises
  • NIM52300 · Date of payment of earnings
  • NIM52400 · Exclusions from employment income
  • NIM52450 · Conditional exclusions from employment income
  • NIM52500 · Preventing double taxation
  • NIM52600 · After employee dies
  • NIM52650 · Prevention of NICs on same amounts twice
  • NIM52750 · Effect of income tax relief on NICs position section 222 ITEPA
  • NIM52800 · Employer Financed Retirement Benefit Schemes - general
  • NIM52850 · Employer Financed Retirement Benefit Schemes - amount treated as earnings for NICs purposes
  • NIM53050 · Employer Financed Retirement Benefit Schemes - example 2 relevant step counts as employment income
  • NIM53100 · Employer Financed Retirement Benefit Schemes - employer contributions not earmarked
  • NIM53150 · Employer Financed Retirement Benefit Schemes - trustees’ earmark employer’s contributions
  • NIM53500 · Securities - general
  • NIM53550 · Securities - amount excluded under Part 7A ITEPA 2003 but treated as earnings for NICs
  1. NICs avoidance: contents
  2. NICs avoidance: employment income provided through third parties: contents

NIM52000 | NICs avoidance: employment income provided through third parties: contents

From HM Revenue & Customs · National Insurance Manual

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Contents19 entries

  1. NIM52001NICs avoidance: employment income provided through third parties: introduction
  2. NIM52050NICs avoidance: employment income provided through third parties: NICs regulations
  3. NIM52100NICs avoidance: employment income provided through third parties: treating employment income as earnings
  4. NIM52150NICs avoidance: employment income provided through third parties: Class 1 NICs liability arises
  5. NIM52250NICs avoidance: employment income provided through third parties: amount of earnings Unavailable
  6. NIM52300NICs avoidance: employment income provided through third parties: date of payment of earnings
  7. NIM52400NICs avoidance: employment income provided through third parties: exclusions from employment income
  8. NIM52450NICs avoidance: employment income provided through third parties: conditional exclusions from employment income
  9. NIM52500NICs avoidance: employment income provided through third parties: preventing double taxation
  10. NIM52600NICs avoidance: employment income provided through third parties: after employee dies
  11. NIM52650NICs avoidance: employment income provided through third parties: prevention of NICs on same amounts twice
  12. NIM52750NICs avoidance: employment income provided through third parties: effect of income tax relief on NICs position section 222 ITEPA
  13. NIM52800NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - general
  14. NIM52850NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - amount treated as earnings for NICs purposes
  15. NIM53050NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - example 2 relevant step counts as employment income
  16. NIM53100NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - employer contributions not earmarked
  17. NIM53150NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - trustees’ earmark employer’s contributions
  18. NIM53500NICs avoidance: employment income provided through third parties: securities - general
  19. NIM53550NICs avoidance: employment income provided through third parties: securities - amount excluded under Part 7A ITEPA 2003 but treated as earnings for NICs
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