| NIM25026 | Background |
| NIM25027 | Due Dates |
| NIM25028 | Class 3 time limits |
| NIM25029 | Applying the higher rates |
| NIM25030 | When to extend the time limits |
| NIM25031 | Ignorance or error and due care and diligence |
| NIM25032 | Misleading official advice/guidance |
| NIM25033 | When higher rates do not apply |
