| NIM12111 | Definition |
| NIM12112 | When NICs can be treated as paid |
| NIM12113 | Who can treat NICs as paid |
| NIM12114 | Status of treated as paid NICs |
| NIM12115 | When NICs cannot be treated as paid: Consent or connivance |
| NIM12116 | When NICs cannot be treated as paid: Negligence |
| NIM12117 | Considering negligence |
| NIM12118 | Negligence not established |
| NIM12119 | Removing NICs from the NI account |
| NIM12125 | Negligence established: Contents |