NIM24000CO - Class 4 National Insurance contributions: Contents

NIM24000Liability to pay Class 4 National Insurance contributions
NIM24510Who is liable: the main exceptions
NIM24520Who is liable: partnerships
NIM24525Who is liable: gender recognition
NIM24600Computation of liability: summary
NIM24605Computation of liability: profits of a tax year
NIM24610Computation of liability: losses
NIM24615Computation of liability: losses: example
NIM24620Computation of liability: earnings from employed earner’s employment taxable as income from a trade, profession or vocation
NIM24625Computation of liability: earnings from employed earner’s employment included in the calculation of the profits of a trade, profession or vocation
NIM24630Computation of liability: particular trades: divers and diving supervisors
NIM24635Computation of liability: particular trades: marine pilots
NIM24640Computation of liability: particular trades: sub-postmasters: periods up to and including 2002-03
NIM24700Administration: assessment and collection
NIM24705Administration: interest on late payment
NIM24710Administration: appeals
NIM24715Administration: error or mistake relief


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