| NIM16251 | General |
| NIM16255 | Position before 6 April 2000 |
| NIM16260 | Position from 6 April 2000 |
| NIM16265 | Exemptions |
| NIM16270 | Class 1 and Class 1A NICs on removal benefits and expenses |
| NIM16275 | Examples: Class 1A NICs due on removal benefits and expenses |
| NIM16278 | Removal expenses incurred after end of year of assessment following year employee starts new job |
| NIM16280 | Employee relocates abroad |
| NIM16285 | Relocation moves before 6 April 1998 |
| NIM16290 | Example – Removal benefits and expenses exceed £8,000 limit |
