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Tolley's National Insurance Contributions 2016-17

Tolley's National Insurance Contributions 2016-17 Main Annual is written in an easy-to-read style and contains numerous worked examples.

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ISBN/ISSN: 9780754553144
Published: October 26, 2016
Best value
ISBN/ISSN: Z000050638104
Published: June 19, 2014
In Stock

Product description

Why should you buy Tolley's National Insurance Contributions 2016-17

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.

Table of 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