NIM21000 - Class 2 Liability: Small Earnings Exception: Contents

NIM21001General
NIM21002Earnings for the purposes of
NIM21003Evidence of earnings
NIM21004Evidence of earnings: New business
NIM21005How Net Profit is calculated
NIM21006How Net Profit is calculated: Capital items
NIM21007How Net Profit is calculated: Capital expenditure
NIM21008How Net Profit is calculated: Sale of a capital item
NIM21009How Net Profit is calculated: Grants
NIM21010How Net Profit is calculated: Loans to business
NIM21011How Net Profit is calculated: Admissible expenses: General
NIM21012How Net Profit is calculated: Admissible expenses: Private/ domestic expenses
NIM21013How Net Profit is calculated: Admissible expenses: Adjustments for private or domestic expenses
NIM21014How Net Profit is calculated: Admissible expenses: Depreciation and capital allowances
NIM21015How Net Profit is calculated: Admissible expenses: Personal drawings
NIM21016How Net Profit is calculated: Admissible expenses: Stock withdrawals
NIM21017How Net Profit is calculated: Admissible expenses: Losses from past trading year
NIM21018How Net Profit is calculated: Admissible expenses: Profits “ploughed back into the business”
NIM21019Special Groups: Sub-Postmasters & others who include Class 1 earnings in the trade receipts of their business
NIM21020Special Groups: Partnerships
NIM21021Special Groups: Partners’ salaries
NIM21022Special Groups: Spouse's wage
NIM21023Special Groups: Boarders
NIM21024Special Groups: Members of religious orders
NIM21025Special Groups: Child minders
NIM21026Special Groups: Foster parents
NIM21027Special Groups: New Deal 50plus payments
NIM21040Duration of Exception: Start date
NIM21041Duration of Exception: End date
NIM21042Duration of Exception: Backdating into previous tax year
NIM21043Duration of Exception: Contributions already paid
NIM21044Policy on Paying Voluntary National Insurance contributions


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