NIM02190 - Class 1 NICs : Earnings of employees and office holders : Goods and/or services purchased by directors and other employees : Contents
| NIM02191 | Background - The ‘Overdrive’ case |
| NIM02192 | Liability for NICs where goods/services purchased by employee/director on their own account |
| NIM02193 | Directors/employees authorised to make contracts on behalf of employer |
| NIM02194 | Examples |
| NIM02195 | Evidence required |
