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
NIM00001Title page. Amends NIM00003 to show purpose and where to obtain help and NIM0004 to introduce Human Rights and other issues
NIM00003Purpose of NICs liability and how staff can obtain help
NIM00004Introduce detail on the Human Rights Act for complaints and enquiries
NIM02090Clarification of when liability arises when using a company credit card
NIM02200Amendment because of legislation introduced as to holiday pay schemes and the withdrawal of the NICs ‘disregard’
NIM02402Scholarship income level raised and practice aligned with income tax treatment
NIM05000Title page. Introduction of NIM05635
NIM05620Slight amendment mentioning congestion charges
NIM05635New section introducing congestion charges
NIM06360Clarification of the rules under which a late night taxi may be provided without incurring a NICs liability
NIM24181Clarification of calculation
NIM24182Clarification of calculation
NIM41225Amendment to the number of SMP and SAP credits available