HMRC announced various changes to their NIC manual in the first week of November, reflecting changes for the 2022-23 tax year. These are listed as follows:
- Class 1 NICs: Expenses and allowances: Travelling expenses: Employees working overseas.
- Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6.4.02: Non motorised cycles.
- Class 1 structural overview from 6 April 2009: contents.
- Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on termination awards: introduction.
- Class 1 structural overview from 6 April 2003: structural changes: the Class 1 and 2 annual maximum: married women’s and widows’ with reduced rate elections.
- Class 1 structural overview – from April 2009: structural changes: the Class 1 and 2 annual maximum: the calculation method.
- Class 1 structural overview from 6 April 2009: assessing primary Class 1 NICs from 6 April 2009.
- Class 1 structural overview from April 2009: not contracted-out rate NICs.
- Class 1 structural overview from 6 April 2009: 2022 to 2023 tax year only: contents.
- Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: contents.
https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/updates
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