NIM13020 - Class 1A NICs: Liability for Class 1A NICs: Conditions to be satisfied for liability to arise: Contents
| NIM13021 | General |
| NIM13040 | Residence or presence in Great Britain for NIC purposes |
| NIM13050 | Employed earner’s employment |
| NIM13060 | Benefit provided from, or by reason of, the employment |
| NIM13070 | Benefit is, or is treated as, an emolument chargeable to Schedule E income tax |
| NIM13080 | Employment is within Part V Chapter II ICTA 1988 |
| NIM13090 | Existing Class 1 or Class 1B NICs liability |
