NIM - Recent changes to this manual
Below are details of the amendments that were published on 19 April 2006 (see the update index for all updates).
| Section | Title and details of update |
| Class 1 | |
| NIM02000 | Earnings of employees and
office holders: Contents
NIM02155 Funded Unapproved Retirement Benefit Schemes (FURBS) - addition of words "up to 5th April 2006 After entry for NIM02215, insertion of NIM02216 Local Medical Committees NIM02285 Pensions - same as above NIM02290 Employer contributions to an employee's personal pension - same as above After entry for NIM02500, insertion of: NIM02700 Retirement benefits schemes from 6th April 2006 |
| NIM02050 | Class 1 NICs : Earnings
of employees and office holders : List of specific types of payment
New entry in respect of Local Medical Committees |
| NIM02155 - NIM02163 | In the heading to each page, after "(FURBS)", addition of "up to 5th April 2006" |
| NIM02156 | (FURBS) up to 5th April
2006: General
At end, new text about NICs position from 6th April 2006 |
| NIM02157 | (FURBS) up to 5th April
2006: Payments made by an employer into a scheme before 6 April
1998
At end, new text about NICs position from 6th April 2006 |
| NIM02158 | (FURBS) up to 5th April
2006: Payments made by an employer into a scheme on or after 6
April 1998 up to 5th April 2006
Penultimate paragraph re-structured At end, new text about NICs position from 6th April 2006 |
| NIM02159 | (FURBS) up to 5th April
2006: Payments made by an employer into a scheme on or after 6
April 1998 up to 5th April 2006: Single trust fund covering a
number of employees - employees having distinct and separate shares
in the fund
At end, new text about NICs position from 6th April 2006 |
| NIM02160 | (FURBS) up to 5th April
2006: Payments made by an employer into a scheme on or after 6
April 1998 up to 5th April 2006: Single trust fund covering a
number of employees - discretionary trust
At end, new text about NICs position from 6th April 2006 |
| NIM02161 | (FURBS) up to 5th April
2006: Payments made by an employer into a scheme on or after 6
April 1998 up to 5th April 2006: schemes excluded from NICs
Whole text replaced |
| NIM02205 | Class 1 NICs : Earnings
of employees and office holders : Honoraria and similar payments
Addition made to confirm the treatment where payments were made before incorrect guidance in booklet CWG2 was amended |
| NIM02216 | Class I NICs : Earnings
of employees and office holders : Local Medical Committees
New page added to provide guidance on the tax and NICs consequences of payments to members of Local Medical Committees |
| NIM02345 | Class 1 NICs : Earnings
of employees and office holders : Sick pay from a trust fund, stamp
fund or insured sick pay scheme
Minor amendment made to prevent any confusion arising about payments made after the contract of service has ended |
| NIM02285 | Pensions
In heading, addition of "up to 5th April 2006" Amended second paragraph Third and fourth paragraphs removed At end, new text about NICs position from 6th April 2006 |
| NIM02290 | Employer contributions to
an employee's personal pension up to 5th April 2006-03-24
In heading, addition of "up to 5th April 2006" Addition of legislative reference Second paragraph deleted At end, new text about NICs position from 6th April 2006 |
| NIM02700 - NIM02797 | Retirement benefits
schemes from 6th April 2006
New guidance |
| NIM05505 | Expenses and allowances:
dispensations: what are they?
Legislative reference updated In the last line, guidance references updated |
| NIM05510 | Expenses and allowances:
dispensations: employers to be encouraged to apply for
dispensations
In the last line, guidance reference updated |
| NIM05515 | Expenses and allowances:
dispensations: conditions to be satisfied for issue of dispensation
Guidance references updated |
| NIM05520 | Expenses and allowances:
dispensations: conditions to be satisfied for issue of dispensation
Throughout, guidance references updated |
| NIM05520 | Expenses and allowances:
dispensations: dispensation notice and letters
In the first line, guidance reference updated |
| NIM05525 | Expenses and allowances:
dispensations: lists of dispensations issued
In the first line, guidance reference updated |
| NIM14500 to 14610 | Exemptions from Class 1A
NICs liability
Amended to reflect changes from 6 April 2006 regarding retirement benefit schemes. |
| NIM39000 - NIM39760 | Minor drafting amendments |
| NIM39720 | Page now "HMRC NICO NINO Allocation" |
| NIM41015 | Amendment to reference to Northern Ireland |
| NIM41225 | Credits for periods of entitlement to Statutory Payments - expansion to include employees who are not paid SSP during a period of incapacity |
| NIM41300 - NIM41415 | Various minor drafting amendments |
| NIM41305 | Add NIM41316 "Legislation for Northern Ireland"; add "for Great Britain" to NIM41315 |
| NIM41315 | Add "for Great Britain" to title |
| NIM41316 | Add "for Northern Ireland" to title |
