NIM15000 - Class 1A NICs: Calculating Class 1A NICs: Contents
| NIM15001 | General |
| NIM15002 | Importance of the P11D to the calculation of Class 1A NICs |
| NIM15003 | Employers using P11D substitute forms or lists |
| NIM15004 | Employers who do not use P11Ds or substitutes |
| NIM15005 | Reporting benefits on form P11D for Class 1A NICs purposes |
| NIM15006 | Using the P11D(b) adjustment facility where benefit is reported on P11D in a non Class 1A NICs box. |
| NIM15010 | Calculating the total amount of Class 1A NICs due in a tax year |
| NIM15020 | Percentage rate for calculating Class 1A NICs |
| NIM15021 | Table of percentage rates for calculating Class 1A NICs |
| NIM15030 | Calculating the total amount of Class 1A NICs due in a tax year: Example |
| NIM15100 | Disputed calculations |
| NIM15200 | Amounts made good by the employee: Effect on Class 1A NICs |
| NIM15300 | Adjusting the amount of Class 1A NICs due |
| NIM15400 | Reducing the amount of Class 1A NICs due |
| NIM15500 | Fully matching tax deductions |
| NIM15550 | Partial tax deductions |
| NIM15560 | Full and partial tax deductions: Examples |
| NIM15600 | Establishing whether a fully matching deduction is available |
| NIM15610 | Establishing whether a fully matching deduction is available: Evidence |
| NIM15650 | Establishing whether a fully matching deduction is available: Cases of doubt |
| NIM15750 | Employee’s residency status for tax purposes not confirmed at the time payment of Class 1A NICs is due |
