| NIM18001 | Relevant legislation |
| NIM18010 | What are Class 1B NICs? |
| NIM18020 | What is a PAYE Settlement Agreement (PSA)? |
| NIM18030 | What does a PSA cover? |
| NIM18040 | What does a PSA not cover? |
| NIM18050 | General Procedure |
| NIM18060 | Calculation of Class 1B NICs - General |
| NIM18070 | Calculation of Class 1B NICs - Rounding |
| NIM18080 | Calculation of Class 1B NICs - Example |
| NIM18090 | Why are Class 1B NICs due on the tax paid under a PSA? |
| NIM18100 | Payment date for Class 1B NICs |
| NIM18110 | What if Class 1 or Class 1A liability arises before the PSA is formally agreed? |
| NIM18120 | Record Keeping |
| NIM18130 | Underpayments |
| NIM18140 | Overpayments |
| NIM18150 | Residence and Presence conditions |
| NIM18160 | Special requirements for SSP, SMP, SPP and SAP entitlement |
| NIM19000 | Exceptions from liability |
