Recent updates to the National Insurance manual

Below are details of the amendments that were published on 11 May 2006 (see the update index for all updates).

SectionTitle and details of update
Class 1
NIM02446Earnings of employees and office holders: Vouchers - non-cash vouchers - exemptions - qualifying childcare vouchers from 6th April 2005 - introduction

Text in first paragraph and last bullet updated to reflect increase in weekly exempt amount to £55 from 6th April 2006
NIM02448Earnings of employees and office holders: Vouchers - non-cash vouchers - exemptions - qualifying childcare vouchers from 6th April 2005 - definition of "qualifying childcare voucher" - conditions to be satisfied
Text in first paragraph updated to reflect increase in weekly exempt amount to £55 from 6th April 2006
NIM02452Earnings of employees and office holders: Vouchers - non-cash vouchers - exemptions - qualifying childcare vouchers from 6th April 2005 - definition of "qualifying childcare voucher" - definitions of words in conditions A and B - childcare that is not "qualifying childcare"

"Stray" text in last bullet corrected
NIM02455Earnings of employees and office holders: Vouchers - non-cash vouchers - exemptions - qualifying childcare vouchers from 6th April 2005 - definition of "qualifying week" Text in:
  • first paragraph updated to reflect increase in weekly exempt amount to £55 from 6th April 2006
  • last paragraph updated and expanded to refer to 2006 version of booklet E13
NIM02461Earnings of employees and office holders: Vouchers - non-cash vouchers - calculation of the amount of earnings - the chargeable expense

In the first line of the first paragraph, "ofa" changed to "of a "
NIM02470Earnings of employees and office holders: Vouchers - non-cash vouchers - qualifying childcare vouchers from 6th April 2005 - how to calculate the exempt amount

In the entry for NIM02475, revised text to show that examples are for the 2005/06 tax year
NIM02471Earnings of employees and office holders: Vouchers - non-cash vouchers - qualifying childcare vouchers from 6th April 2005 - how to calculate the exempt amount - the general rule In:
  • the third paragraph, grammar correction
  • the fifth paragraph, text updated to reflect increase in weekly exempt amount to £55 from 6th April 2006
  • the final paragraph:
  • third bullet expanded to show that examples are for the 2005/06 tax year
  • new fourth bullet
NIM02473Earnings of employees and office holders: Vouchers - non-cash vouchers - qualifying childcare vouchers from 6th April 2005 - how to calculate the exempt amount - the simplified method of calculation where there is a regular monthly payment of vouchers

Heading of "2005/06 tax year" inserted before third paragraph

In the fourth paragraph, "4(" changed to "4.333 (ie, four and a third)"

At end of page, new paragraph added in respect of 2006/07 tax year onwards
NIM02475Earnings of employees and office holders: Vouchers - non-cash vouchers - qualifying childcare vouchers from 6th April 2005 - how to calculate the exempt amount - examples - Contents

In the entry for NIM02494, "payments" changed to "payment"
NIM02491Earnings of employees and office holders: Vouchers - non-cash vouchers - qualifying childcare vouchers from 6th April 2005 - how to calculate the exempt amount - example 1 - employee with regular monthly payment of vouchers in 2005/06 tax year - simplified method of calculation In:
  • the third paragraph, "4(" changed to "4.333 (ie, four and a third)"
  • the fourth paragraph, "4(" changed to "4.333"
NIM21019Changed to reflect Tax Law Rewrite
NIM24000COContents expanded to include previous contents of NIM24500
NIM24001Reflects the changes made to section 15 SSCBA 1992 as a result of Tax Law Rewrite
NIM24002Changed to reflect Tax Law Rewrite
NIM24031Changed to reflect Tax Law Rewrite
NIM24033Changed to reflect Tax Law Rewrite
NIM24050Updated to show rates and limits for 2005/06 and 2006/07
NIM24080Changed to reflect Tax Law Rewrite
NIM24082Changed to reflect Tax Law Rewrite
NIM24500Page deleted and contents moved to NIM24000CO
NIM24505Page deleted. Guidance contained in NIM24001
NIM24510Changed to reflect Tax Law Rewrite and guidance expanded to cover further exceptions
NIM24515Page deleted and contents moved to NIM24510
NIM24520Changed to reflect Tax Law Rewrite
NIM24525Changed to make guidance clearer
NIM24605Changed to reflect Tax Law Rewrite
NIM24620Changed to reflect Tax Law Rewrite
NIM24625Changed to reflect Tax Law Rewrite
NIM24630Changed to reflect Tax Law Rewrite and to include diving supervisors
NIM24635Changed to reflect Tax Law Rewrite
NIM24640Changed to reflect Tax Law Rewrite
NIM24705Guidance expanded slightly to clarify position


Home|Main Contents|Manual Contents

Top