| NIM16401 | General |
| NIM16402 | General conditions
applying to liability for NICs – the employer |
| NIM16403 | General conditions
applying to liability for NICs – the worker |
| NIM16404 | Modification of the
general liability conditions for NICs |
| NIM16405 | Conditions applying to
Class 1A NICs liability |
| NIM16420 | Periods for which Class
1A NICs liability exists |
| NIM16425 | Double Taxation
Agreements |
| NIM16450 | Workers from within the
European Economic Area working in the UK |
| NIM16455 | Workers from within the
European Economic Area: Posted workers |
| NIM16460 | Workers from countries
with Reciprocal Agreements or Double Contribution Conventions: Not
posted workers |
| NIM16465 | Workers coming to the UK
from countries with Reciprocal Agreements or Double Contribution
Conventions: Posted workers |
| NIM16470 | Workers from the rest of
the world: Not posted workers |
| NIM16475 | Workers from the rest of
the world: Posted workers |
| NIM16480 | UK workers going
abroad |
| NIM16485 | UK workers posted to work
in the European Economic Area or countries with a Reciprocal
Agreement or Double Contribution Convention |
| NIM16490 | UK workers posted to work
in a rest of the world country |
| NIM16500 | Calculating the amount of
Class 1A NICs due |
