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Tolley's National Insurance Contributions 2024-25

Tolley's National Insurance Contributions 2024-25

Author: David Heaton
Publisher: LexisNexis U.K.
ISBN: 9780754559511

Previous Edition ISBN: 9780754559009
Published In: September 2024
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

Widely regarded as the 'Bible' of NIC law, this comprehensive guide will answer in depth virtually every point or query put to you for compliance, planning or NIC mitigation purposes.

With the continuing alignment of National Insurance contributions with income tax it's more important than ever that you are aware of the full implications of changes.

Tolley’s National Insurance Contributions is fully updated to include:

Relevant tax, employment, and National Insurance legislation up to Finance Act 2021 and associated NIC regulations
Revised NIC rates, limits, and worked examples for 2021-22
Recent case law developments relating to National Insurance
Overseas matters, with consideration of the impacts of Brexit and interaction of bilateral treaties
Introduction of the NICs holiday for army veterans from April 2021
Covid-19 updates: the CJRS and SEISS and their impact on NICs and related items such as SSP, and homeworking expenses
Off-payroll working reforms in the private sector effective from April 2021
Extensive changes in respect of Anti-avoidance: GAAR, POTAS, DOTAS, Loan Charge, and penalties for enablers of defeated tax avoidance schemes
Revised details of National Insurance-related forms, leaflets and other relevant guidance

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 I Contributions: Employed Earners
16. Class 1A Contributions: Benefits in kind
17. Class lB Contributions: PAYE Settlement Agreements
18. Class 2 Contributions: Self-employed Earners
19. Class 3 Contributions: Voluntary
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: Readily Convertible Assests, etc
32. Earnings from Self-employment
33. Earnings Limits and Thresholds Enforcement
34. Earnings Periods
35. Enforcement
36. Entertainers
37. Examiners
38. Homeworkers and Outworkers
39. Husband and Wife
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 Re-allocation
56. Share Fishermen
57. Subpostmasters
58. Underwriters at Lloyd's
59. Volunteer Development Workers
Table of Cases
Table of Statutes
Table of Statutory Instruments
Table of Published Decisions
Index