NIM17500 - Class 1A NICs: Liability for Class 1A NICs prior to 6 April 2000: Contents

NIM17501General
NIM17510Conditions giving rise to a Class 1A NICs liability
NIM17520Special arrangements for fuel provided for private use in a provided car: Dual liability for Class 1 NICs and Class 1A NICs for tax years 19991/92 to 1999/2000
NIM17530Person liable to pay Class 1A NICs
NIM17540Method of calculating Class 1A NICs
NIM17550Need for a relevant payment of earnings to have been made
NIM17560Cars provided by third parties