Taxation U.K.

National Insurance Contributions 2013/14

By Sarah Bradford
Bloomsbury Professional (formerly Tottel Publishing) September 2013

Specifications

ISBN-13
9781780431611
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
September 2013
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

Contains everything you need to know about this specialist area

This book covers all classes of UK National Insurance, as well as international issues for British Citizens working abroad, and foreign nationals working in the UK.

It explains where a liability arises under each class, how to calculate that liability, and the associated administrative requirements. Worked examples and planning points illustrate where the liability can be minimised legitimately. All commentary is supported by legislative references, and the whole text is comprehensively cross-referenced to help you to find what you need quickly and easily.

The clear layout and practical approach of this book, together with its use of worked examples, make this book indispensable to accountants, tax advisers and NIC specialists alike.

Table of Contents

Chapter 1 Overview of the National Insurance system
Chapter 2 Categorisation of earners
Chapter 3 Class 1 National Insurance contributions
Chapter 4 Class 1A National Insurance contributions
Chapter 5 Class 1B National Insurance contributions
Chapter 6 Class 2 National Insurance contributions
Chapter 7 Class 3 National Insurance contributions
Chapter 8 CLASS 4 National Insurance contributions
Chapter 9 International considerations
Appendices
Appendix 1 Class 1 NIC rates and thresholds
Appendix 2 Class 1A NIC rates
Appendix 3 Class 1B NIC rates
Appendix 4 Class 2 NIC rates
Appendix 5 Class 3 NIC rates
Appendix 6 Class 4 NIC rates
Appendix 7 What to include in gross pay – HMRC guidance
Appendix 8 Which National Insurance tables to use?
Appendix 9 National Insurance treatment of common benefits in kind
Appendix 10 Form P11D 2012/13
Appendix 11 Form P11D(b) 2012/13

About the Author

Sarah Bradford is the director of Writetax Ltd

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