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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: employment income provided through third parties: contents
  2. NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - amount treated as earnings for NICs purposes

NIM52850 | NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes - amount treated as earnings for NICs purposes

From HM Revenue & Customs · National Insurance Manual

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