Recent updates to the National Insurance Manual

Below are details of the amendments that were published on 24 January 2008 (see the update index for all updates).

SectionDetails of update
NIM00001 Title page. Amends NIM00003 to show purpose and where to obtain help and NIM0004 to introduce Human Rights and other issues
NIM00003 Purpose of NICs liability and how staff can obtain help
NIM00004 Introduce detail on the Human Rights Act for complaints and enquiries
NIM02090 Clarification of when liability arises when using a company credit card
NIM02200 Amendment because of legislation introduced as to holiday pay schemes and the withdrawal of the NICs ‘disregard’
NIM02402 Scholarship income level raised and practice aligned with income tax treatment
NIM05000 Title page. Introduction of NIM05635
NIM05620 Slight amendment mentioning congestion charges
NIM05635 New section introducing congestion charges
NIM06360 Clarification of the rules under which a late night taxi may be provided without incurring a NICs liability
NIM24181 Clarification of calculation
NIM24182 Clarification of calculation
NIM41225 Amendment to the number of SMP and SAP credits available