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NIMABBR | Abbreviations

From HM Revenue & Customs · National Insurance Manual

A B C D E F H I L N P Q R S T U V W

A

Abbreviation	Description
A/c	Account
AGM	Annual General Meeting
All ER	All England Law Reports
AMR	Authorised Mileage Rates
APP	Appropriate Personal Pension

B

Abbreviation	Description
BA	Bereavement Allowance
BP	Bereavement Payment
BFPO	British Forces Post Office

C

Abbreviation	Description
CATS Regs	Categorisation of Earners Regulations 1978
CNR	Centre for Non Residents;
COMP	Contracted-out Money Purchase
COSR	Contracted-out Salary Related

D

Abbreviation	Description
DCC	Double Contributions Convention
DD	Direct Debit
DL	Domestic Legislation
DOTAS	Disclosure of Tax Avoidance Schemes
DWP	Department for Work and Pensions
DWS	Deduction working sheet

E

Abbreviation	Description
EC	European Community
EE/ET	Employee’s Earnings Threshold
EEA	European Economic Area
EEC	European Economic Community
EFTA	European Free Trade Area
EFRBS	Employer Financed Retirement Benefit Schemes
EGM	Extraordinary General Meeting
ER/ET	Employer’s Earnings Threshold
ESC	Extra-Statutory Concession
ET	Earnings Threshold

F

Abbreviation	Description
FA 1998	Finance Act 1988
FA 1998	Finance Act 1998
FA 2003	Finance Act 2003
FA 2008	Finance Act 2008
FURBS	Funded Unapproved Retirement Benefit Scheme

H

Abbreviation	Description
HA	Health Authority
HMF	Her Majesty’s Forces
HMRC	Her Majesty’s Revenue and Customs
HRP	Home Responsibility Protection

I

Abbreviation	Description
ICTA	Income and Corporation Taxes Act 1988
ILA	Individual Learning Account
IR	Inland Revenue
IRAO	Inland Revenue Accounts Office
IREC	Inland Revenue Enquiry Centre
ITEPA 2003	Income Tax (Earnings and Pensions) Act 2003

L

Abbreviation	Description
LA	Local Authority
LEL	Lower Earnings Limit

N

Abbreviation	Description
NI	National Insurance
NICA 2006	National Insurance Contributions Act 2006
NICO	National Insurance Contributions Office
NICs	National Insurance contributions
NIM	National Insurance Manual
NINO	National Insurance Number

P

Abbreviation	Description
para/para.	Paragraph
PAYE	Pay As You Earn
PILON	Payment in lieu of Notice
PILOR	Payment in lieu of Remuneration
PP	Personal Pension
PSA	PAYE Settlement Agreement
PT	Primary Threshold
PTCPP	Personal Tax Customer Product and Process

Q

Abbreviation	Description
QB	Quarterly Bill

R

Abbreviation	Description
r/r./reg/reg.	regulation
RA	Reciprocal Agreement
RCA	Readily Convertible Asset
RoW	Rest of the World
RP	Retirement Pension

S

Abbreviation	Description
s.	section
SAP	Statutory Adoption Pay
SEE	Small earnings exception
SHP	Stakeholder Pension
SLIP	Single Life Insurance Premium
SMP	Statutory Maternity Pay
SP	Statement of Practice
SPP	Statutory Paternity Pay
SRN	scheme reference number
SSAA 1992	Social Security Administration Act 1992
SSCBA 1992	Social Security Contributions and Benefits Act 1992
SS(C)R 2001	Social Security (Contributions) Regulations 2001
SSC(ToF)A 1999	Social Security Contributions (Transfer of Functions, etc.) Act 1999
SSP	Statutory Sick Pay
ST	Secondary Threshold

T

Abbreviation	Description
TAS	Taxed Award Scheme
TC	Tax Cases
TSM	Technical Support Manager

U

Abbreviation	Description
UEL	Upper Earnings Limit
UK	United Kingdom;

V

Abbreviation	Description
VAT	Value Added Tax
VDU	Visual Display Unit

W

Abbreviation	Description
WPA	Widowed Parent’s Allowance
WRA	Working Rule Agreement