NIM02155 - Class 1 NICs : Earnings of employees and office holders : Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: Contents


NIM02156General
NIM02157Payments made by an employer into a scheme before 6 April 1998
NIM02158Payments made by an employer into a scheme on or after 6 April 1998 : Separate trusts funds for each employee
NIM02159Payments made by an employer into a scheme on or after 6 April 1998 : Single trust fund covering a number of employees - employees having distinct and separate shares in the fund
NIM02160Payments made by an employer into a scheme on or after 6 April 1998 : Single trust fund covering a number of employees – discretionary trust
NIM02161Schemes excluded from NICs
NIM02162NIC liability where schemes are granted interim approval for tax purposes
NIM02163Refunds where NICs paid in respect of a period for which a scheme subsequently receives tax approval