NIM13020 - Class 1A NICs: Liability for Class 1A NICs: Conditions to be satisfied for liability to arise: Contents

NIM13021General
NIM13040Residence or presence in Great Britain for NIC purposes
NIM13050Employed earner’s employment
NIM13060Benefit provided from, or by reason of, the employment
NIM13070Benefit is, or is treated as, an emolument chargeable to Schedule E income tax
NIM13080Employment is within Part V Chapter II ICTA 1988
NIM13090Existing Class 1 or Class 1B NICs liability