Booklet CA38 National Insurance Contributions Tables A and J

We have discovered errors on page 3 and page 36 of this booklet.

Page 3

There is an error in the flowchart on page 3, second line, third box.
Where it asks the question "Is your employee a married woman or widow who is entitled to pay reduced rate NICs ?" Where the answer is "No", the instruction should read ; "Use Table Letter A (see leaflet CA38)".

Page 36

This page is incorrect and should be replaced with CA38 page 36 (PDF 29K).

These errors have already been corrected on the booklet available on the Internet, and will be correct on the next edition of the CD-ROM which is issued after the Budget. But it has not been possible to amend paper versions of this booklet so please take care to ensure that you use the correct information.