NIM13000CO - Class 1A National Insurance Contributions: Contents
| NIM13000 | Liability for Class 1A NICs |
| NIM13020 | Liability for Class 1A NICs: Conditions to be satisfied for liability to arise: |
| NIM14000 | Exceptions from Class 1A Liability |
| NIM15000 | Calculating Class 1A Using Scale Charges, Tax Years 1991/92 - 1993/94 |
| NIM16000 | Special Class 1A NIC cases |
| NIM17000 | Refunding Class 1A NICs |
| NIM17500 | Liability for Class 1A NICs prior to 6 April 2000 |
| NIM17550 | Liability for Class 1A NICs prior to 6 April 2000: Need for a relevant payment of earnings to have been made |
