NIM12000 - Class 1: Calculating Class 1 NICs for Directors - Contents
| NIM12001 | Directors: Introduction |
| NIM12002 | Definition of Director: Class 1 NICs |
| NIM12003 | Definition of Director for Regulation 22 SSCR 2001 |
| NIM12004 | Fees Received by Professional Partnerships and Other Companies: Introduction |
| NIM12005 | Fees Received by Professional Partnerships |
| NIM12006 | Insubstantial Payments |
| NIM12007 | Fees Received by Other Companies: Formal Right to Appoint Director |
| NIM12008 | Fees Received by Other Companies: No Formal Right to Appoint Director |
| NIM12009 | Fees Received by Other Companies: Control test |
| NIM12010 | Fees Received by Other Companies: Definition of Company |
| NIM12011 | Miscellaneous: Consultancy Fees |
| NIM12012 | Miscellaneous: Dividends |
| NIM12013 | Miscellaneous: Non-Resident Directors Concession |
| NIM12014 | Payments on Account of Earnings: Introduction |
| NIM12015 | Companies Acts |
| NIM12016 | Directors Loan Accounts: Background |
| NIM12017 | Withdrawals from Directors Loan Accounts |
| NIM12018 | Identifying Whether Withdrawals Are Loans or Earnings |
| NIM12019 | Directors Loan Accounts: Avoidance of Double Charge |
| NIM12020 | Directors Loan Accounts: Other Liabilities |
| NIM12021 | Annual Earnings Periods: Introduction |
| NIM12022 | Annual Earnings Periods: Appointed or Ceased During the Year |
| NIM12023 | Annual Earnings Periods: Multiple Directorships or Re-Appointed During the Year |
| NIM12024 | Annual Earnings Periods: Directorship Ceases and Employment Starts |
| NIM12025 | Annual Earnings Periods: Directorship Ceases and Earnings Paid in Subsequent Year |
| NIM12026 | Annual Earnings Periods: Directorship Ceases and Earnings Paid in Subsequent Tax Year – Aggregation |
| NIM12027 | Payments on Account of Earnings Related Contributions |
| NIM12028 | Calculating Class 1 NICs: Examples - Introduction |
| NIM12029 | Calculating Class 1 NICs: Examples – Monthly Salary |
| NIM12030 | Calculating Class 1 NICs: Examples – Fees |
| NIM12031 | Calculating Class 1 NICs: Examples – Salary and Expenses |
| NIM12032 | Calculating Class 1 NICs: Examples – Monthly Salary |
| NIM12033 | Calculating Class 1 NICs: Examples – Fees |
| NIM12034 | Calculating Class 1 NICs: Examples – Salary and Expenses |
