NIM21000 - Class 2 National Insurance contributions: Small Earnings Exception: Contents


NIM21001 General
NIM21002 Earnings for the purposes of
NIM21003 Evidence of earnings
NIM21004 Evidence of earnings: New business
NIM21005 How Net Profit is calculated
NIM21006 How Net Profit is calculated: Capital items
NIM21007 How Net Profit is calculated: Capital expenditure
NIM21008 How Net Profit is calculated: Sale of a capital item
NIM21009 How Net Profit is calculated: Grants
NIM21010 How Net Profit is calculated: Loans to business
NIM21011 How Net Profit is calculated: Admissible expenses: General
NIM21012 How Net Profit is calculated: Admissible expenses: Private/ domestic expenses
NIM21013 How Net Profit is calculated: Admissible expenses: Adjustments for private or domestic expenses
NIM21014 How Net Profit is calculated: Admissible expenses: Depreciation and capital allowances
NIM21015 How Net Profit is calculated: Admissible expenses: Personal drawings
NIM21016 How Net Profit is calculated: Admissible expenses: Stock withdrawals
NIM21017 How Net Profit is calculated: Admissible expenses: Losses from past trading year
NIM21018 How Net Profit is calculated: Admissible expenses: Profits “ploughed back into the business”
NIM21019 Special Groups: Sub-Postmasters & others who include Class 1 earnings in the trade receipts of their business
NIM21020 Special Groups: Partnerships
NIM21021 Special Groups: Partners’ salaries
NIM21022 Special Groups: Spouse's wage
NIM21023 Special Groups: Boarders
NIM21024 Special Groups: Members of religious orders
NIM21025 Special Groups: Child minders
NIM21026 Special Groups: Foster parents
NIM21027 Special Groups: New Deal 50plus payments
NIM21040 Duration of Exception: Start date
NIM21041 Duration of Exception: End date
NIM21042 Duration of Exception: Backdating into previous tax year
NIM21043 Duration of Exception: Contributions already paid
NIM21044 Policy on Paying Voluntary National Insurance contributions