HMRC have updated their National Insurance Manual, the most recent changes being as follows:
- “NICs Avoidance: Employment income provided through third parties: Class 1 NICs liability arises” – page archived – content is all covered in the restored page NIM52150.
- “NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes – amount treated as earnings for NICs purposes” – previous archived hyperlink restored.
- “NICs avoidance: employment income provided through third parties: Employer Financed Retirement Benefit Schemes – general” – archived page now reinstated.
- “NICs avoidance: treating payments as earnings: contents” – page archived – reason for archiving: content is no longer relevant as anti-avoidance procedures and legislation supersede it and are located within our specific Counter Avoidance Guidance that covers all subjects.
- “NICs avoidance: employment income provided through third parties: prevention of NICs on same amounts twice” – former hyperlink restored.
- “NICs avoidance: employment income provided through third parties: after employee dies” – former hyperlink restored.
- “NICs avoidance: employment income provided through third parties: remittance basis applies for income tax” – correct hyperlink restored.
- “NICs avoidance: employment income provided through third parties: preventing double taxation” – hyperlink restored to NIM52150.
Related content from Claritax Books
The complex rules for National Insurance contributions are covered in depth in National Insurance Contributions, by Karen Speight.
