Lexis Nexis
TolleyLibrary Light Tolley's National Insurance Contributions
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Product description
By subscribing to Tolley®Library Light you will get a wide range of benefits, including:
• The reassurance that the content is always completely up-to-date
• The ability to only subscribe to the titles that you need online
• Access to the HMRC manuals within our simple to use online library, which are updated daily so they always reflect any changes HMRC make
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Tolley's National Insurance Contributions is widely regarded as the 'Bible' of NIC law. This updated annual answers virtually every point or query for compliance, planning or NIC mitigation purposes. Written in the clear style typical of Tolley publications, it is easily accessible for all levels of tax practitioner or accountant in commerce. Full coverage of a broad range of issues ensures that you are fully aware of all the implications of current and future changes.
Table of contents
Contents
1 Introduction
2 Administration
3 Age Exception
4 Agency Workers
5 Aggregation of Earnings
6 Airmen
7 Annual Maximum
8 Anti-Avoidance
9 Appeals and Reviews
10 Apprentices, Trainees and Students
11 Armed Forces
12 Arrears of Contributions
13 Benefits: Contribution Requirements
14 Categorisation
15 Class 1 Contributions: Employed Earners
16 Class 1A Contributions: Benefits in kind
17 Class 1B Contributions: PAYE Settlement Agreements
18 Class 2 Contributions: Self-employed Earners
19 Voluntary Contributions: Classes 3 and 3A
20 Class 4 Contributions: On Profits of a Trade etc
21 Collection
22 Company Directors
23 Contracted-Out Employment
24 Credits
25 Crown Servants and Statutory Employees
26 Death of Contributor
27 Deferment of Payment
28 Earnings Factors
29 Earnings from Employment: General
30 Earnings from Employment: Expenses
31 Earnings from Employment: Employment-related Securities, Readily Convertible Assets, etc
32 Earnings from Self-employment
33 Earnings Limits and Thresholds
34 Earnings Periods
35 Enforcement
36 Entertainers
37 Examiners
38 Homeworkers and Outworkers
39 Husband and Wife, and Civil Partners
40 Intermediaries
41 Labour-Only Contractors
42 Late-Paid Contributions
43 Leaflets and Forms
44 Lecturers, Teachers and Instructors
45 Mariners
46 Ministers of Religion
47 Multiple Employments
48 National Insurance Fund
49 National Insurance Number
50 Oil-rig Workers, Divers, Etc.
51 Overseas Matters
52 Partners
53 Rates and Limits
54 Reduced Liability Elections
55 Repayment and Reallocation
56 Share Fishermen
57 Subpostmasters
58 Underwriters at Lloyd’s
59 Volunteer Development Workers
