HMRC Briefs issued on or after 1 January 2009 in respect of National Insurance will be listed in this area.
Revenue & Customs Brief 10/11 - issued 2 March 2011This Brief outlines the National Insurance implications for the entertainment industry following The First Tier Tribunal decision in the case of ITV Services Ltd (TC/2009/10166)
Revenue & Customs Brief 36/10 - issued 31 August 2010This Brief explains the factsheets that HM Revenue & Customs issue to customers during a compliance check, their purpose, what they explain, and when they will be issued.
Revenue & Customs Brief 25/09 - issued 1 April 2009
Following representations from the First Aid training sector regarding
the application of the Social Security (Categorisation of Earners)
Regulations 1978 (the Regulations), HM Revenue & Customs has
published a Brief regarding the application of the Regulations
and amended guidance. Guidance withdrawn 6 October 2011.
Revenue & Customs Brief 10/09 - issued 16 March 2009This brief outlines changes to the tax appeals system and new internal review process.