U.K.

National Insurance Contributions 2014/15

By Sarah Bradford
Bloomsbury Professional (formerly Tottel Publishing) September 2014

Specifications

ISBN-13
9781780434308
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
September 2014
Format
Paperback , 398 pages
Jurisdiction
U.K. ? Countri(es) for reference only

Details

National Insurance Contributions 2014/15 contains everything you need to know about this specialist area. It outlines how and when contributions are due, how liabilities are calculated and what can be done legitimately to minimise them.

This new edition covers the various contributions using a practical class-by-class format. Together with extensive cross-referencing and clear indexing, it enables you to find the answers to your queries quickly and easily.

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

Table of Contents

1 Overview of the National Insurance system 
2 Categorisation of earners 
3 Class 1 National Insurance contributions 
4 Class 1A National Insurance contributions 
5 Class 1B National Insurance contributions 
6 Class 2 National Insurance contributions 
7 Class 3 and Class 3A National Insurance contributions 
8 Class 4 National Insurance contributions 
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 3A Voluntary NIC rates 
Appendix 7 Class 4 NIC rates 
Appendix 8 What to include in gross pay – HMRC guidance 
Appendix 9 Which National Insurance tables to use? 
Appendix 10 National Insurance treatment of common benefits in kind 
Appendix 11 Form P11D 2013/14 
Appendix 12 Form P11D(b) 2013/14 

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