HMRC have made updates to their National Insurance Manual as follows:
- NIM74250 – Class 2 National Insurance contributions: special cases: property and investment income – “Page reviewed and updated to provide clarity on the position from 6 April 2015 when Class 2 was reformed.” https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim74250
- NIM 23800 – Special cases: property and investment income for Class 2 National Insurance contributions – “Page reviewed and updated to provided clarity around the three tiers which determine the Class 2 NICs position.” https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim23800
Related content from Claritax Books
The complex rules for National Insurance contributions are covered in depth in National Insurance Contributions, by Karen Speight.
