Tolley's National Insurance Contributions 2016-17 Main Annual (New ed)

By (author) David Heaton

ISBN13: 9780754552956

Imprint: Tolley

Publisher: LexisNexis UK

Format: Paperback / softback

Published: 31/10/2016

Availability: Not available, publisher indicates OP

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 written in an easy-to-read style and contains numerous worked examples. This is the practical book for the busy practitioner or accountant in commerce who needs full, accurate and authoritative answers in a hurry.
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
  • Taxation & duties law
  • Social insurance law
  • Professional & Vocational
List Price: £129.95