NIM - Recent changes to this guidance


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


SectionDetails of update
NIM02960New page on Class 1A NICs liability on tips, gratuities and service charges
NIM13000COA complete review has been undertaken of Class 1A guidance. this includes updates to reflect reference to the Income Tax (Earning and Pensions) Act 2003
NIM15555Amended to reflect The Social  Security Contributions and Benefits Act 1992 (Modification of Section 10(7B)) Regulations 2007
NIM16380Changes for fuel for use in provided vans

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