HMRC Briefs issued on or after 1 January 2009 in respect of National Insurance will be listed in this area.
Revenue & Customs Brief 39/12 - issued 7 January 2013Schedule 23 Finance Act 2011 - collection of National Insurance numbers and other tax identification numbers by financial institutions
Revenue & Customs Brief 28/12 - issued 17 October 2012This brief sets out the conditions for NICs refunds following the repeal of the Social Security (Categorisation of Earners) Regulations 1978 in relation to lecturers, teachers, instructors or those in a similar capacity.
Revenue & Customs Brief 19/12 - issued 14 June 2012This brief explains how HMRC will apply the Social Security (Categorisation of Earners) Regulations 1978 to entertainers following the Upper Tribunal decision in the case of ITV Services Ltd v HMRC.
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 Guidance withdrawn 6 October 2011.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.