ESM3210 - Application of the tax and NICs rules: introduction

This part of the guidance deals with specific points regarding the application of certain tax and NICs rules in respect of the legislation.

For further detailed guidance on the application on the tax rules in general refer to the SE, or EIM, manual (see SE00001/EIM00001).

For further detailed guidance on the NICs rules in general refer to the National Insurance Manual (NIM).