NIM - Update Index - Recent changes to this manual

Below are details of the amendments that were published on 16 September 2005

Section	Title and details of update
	Class 1 National Insurance Contributions: Contents
NIM01000CO	Contents: New entry added in respect of NIM03000:Time limits for paying Class 1 NICs
	Class 1 NICs: Earnings of employees and office holders
NIM02005	Minor addition to confirm that liability for Class 1 NICs arises when a payment of earnings is made
NIM02330	Salary sacrifices: Inclusion of a link to the HMRC website information on salary sacrifices.
	Class 1 National Insurance Contributions
NIM03000	New entry: Time limits for paying Class 1 NICs: Contents
NIM03001	New entry: Background
NIM03002	New entry: Due dates of payment
NIM03003	New entry: Quarterly payment option
NIM03004	New entry: Accepting Class 1 NICs as paid when due
NIM03005	New entry: Late paid Class 1 NICs
	Class 2 National Insurance contributions
NIM20000CO	Contents: amended entry NIM23000: Time limits for paying Class 2 NICs
NIM23000	Amended entry to reflect new title and new topics
NIM23001	Background: Replacement page
NIM23002	Higher rates for contributions paid late: Replacement page
NIM23003	Extending the time limits for paying voluntary Class 2 NICs: Replacement page
NIM23004	Accepting Class 2 NICs as paid at an earlier date: Replacement page
NIM23005	Ignorance or error and due care and diligence: Replacement page
NIM23006	Misleading official advice/guidance: New entry
NIM23007	When higher rates do not apply: New entry
NIM23008	Late notification penalty: New entry
	Class 3 National Insurance contributions
NIM25000CO to NIM 26005	Existing pages replaced.
NIM25001	Class 3 National Insurance Contributions: Contents – new page
NIM25002	Residence and presence conditions- new page
NIM25005	Restrictions on right to pay: precluded Class 3 NICs – new page
NIM25020	Benefits for which Class 3 NICs count – new page
NIM25021	Methods of payment – new page
NIM25025	Time limits for paying Class 3 NICs: Contents – new page
NIM25040	Deficiency notices: Contents – new page
NIM25050	Men aged 60 or over – new page
	Special Cases: Married Women
NIM30016	Married women who are Crown Servants: Certificates of Election – revised guidance
	Refunds: Class 2, 3 & 4 NICs
NIM38501	General: amended NIM reference