| NIM15001 | General |
| NIM15002 | Importance of the P11D to
the calculation of Class 1A NICs |
| NIM15003 | Employers using P11D
substitute forms or lists |
| NIM15004 | Employers who payroll
benefits |
| NIM15005 | Reporting benefits on
form P11D for Class 1A NICs purposes |
| NIM15006 | Using the P11D(b)
adjustment facility where benefit reported on P11D in a non Class
1A NICs box |
| NIM15010 | Calculating the total
Class 1A NICs due in a tax year |
| NIM15020 | Percentage rate for
calculating Class 1A NICs |
| NIM15021 | Table of percentage rates
for calculating Class 1A NICs |
| NIM15030 | Calculating the total
amount of Class 1A NICs due in a tax year: Example |
| NIM15100 | Disputed
calculations |
| NIM15200 | Amounts made good by the
employee: Effect on Class 1A NICs |
| NIM15300 | Adjusting the amount of
Class 1A NICs due |
| NIM15400 | Reducing the amount of
Class 1A NICs due |
| NIM15500 | Fully matching tax
deductions |
| NIM15550 | Partial tax
deductions |
| NIM15600 | Establishing whether a
fully matching deduction is available |
