NIM - Update Index - Recent changes to this manual

Below are details of the amendments that were published on 26 November 2004

Overview and purposes

Class 1 - Earnings of employees and office holders

Class 1 - Expenses and allowances

Shares and securities

Class 1 - Earnings Periods

Class 1 - Aggregation of Earnings

Calculating Class 1 NICs for directors

Class 2

National Insurance Numbers

Section	Title and details of update
	Overview and purposes
NIM00005	New guidance on the implications for NICs of the Tax Law Rewrite project
NIM00006	New guidance on the implications for the NIM of the Tax law rewrite project
NIM00007	Relocated guidance from NIM00005
	Class 1 - Earnings of employees and office holders
NIM02000	Contents: Tax Law Rewrite inspired consequential amendment - see NIM000006
NIM02010	Meaning of earnings: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM02025	Payments which are deemed to be earnings: Tax Law Rewrite inspired consequential amendment
NIM02050	List of specific types of payment: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM02060	Earnings of employees and office holders: Annuity contracts: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM02095	Payments to miners and former miners in place of concessionary fuel: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM02100	Council tax or water or sewerage charges: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM02101	Council tax or water or sewerage charges - employer pays all or part of an employee's Council Tax, water or sewerage charges: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM02103	Council Tax or water or sewerage charges - Council Tax, water or sewerage charges paid on behalf of ministers of religion: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM02104	Council Tax or water or sewerage charges for relocated employees: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM02105	Course fees and examination rewards: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM02218	Long service awards: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM02235	Medical expenses paid through trust: Guidance expanded to cover the position where the contract is between the employee and the healthcare provider as well as where the contract is between the employer and the provider. Tax Law rewrite inspired consequential amendment - see NIM00006
NIM02290	Employer contributions to an employee's personal pension: Tax Law rewrite inspired consequential amendment - see NIM00006
NIM02305	Profit-related pay: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM02310	Profit sharing schemes - page deleted
NIM02320	Restrictive covenants: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM02330	Salary sacrifices: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM02335	Season tickets: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM02350	Staff suggestion schemes: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM02396	Training costs: Work-related employer funded training: Tax Law Training inspired consequential amendment - see NIM00006
NIM02397	Training costs: Individual Learning Accounts (ILAs): Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM02399	Training costs: Retraining courses for claimants for jobseekers allowance (Employment Zones): Tax Law Rewrite inspired consequential amendment - see NIM00006
	Class 1 - Expenses and allowances
NIM05000	Contents: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM05010	Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM05020	Tax Law rewrite inspired consequential amendment - see NIM00006
NIM05610	Call-out expenses: Tax Law rewrite inspired consequential amendment - see NIM00006
NIM05620	Car, motor cycle and cycle parking fees: Tax Law rewrite inspired consequential amendment - see NIM00006
NIM05644	Civic dignitaries' and councillors' allowances - Civic dignitaries' travel expenses: Tax Law rewrite inspired consequential amendment - see NIM00006
NIM05645	Civic dignitaries' and councillors' allowances - Civic dignitaries mileage expenses: Tax Law rewrite inspired consequential amendment - see NIM00006
NIM05649	Civic dignitaries' and councillors' allowances - Councillors travel expenses: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM05657	Clothing/uniform allowances: Tax Law rewrite inspired consequential amendment - see NIM00006
NIM05659	Criminal records checks for airport staff: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM05660	Employee liability insurance: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM05684	Lorry drivers - night out allowances: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM05685	Meal allowances: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM05688	Medical expenses of employee working outside the UK: Tax Law rewrite inspired consequential amendment - see NIM00006
NIM05690	Membership of a club: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM05695	Membership of a professional body - payment of fees or subscriptions: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM05698	Ministers of religion - reimbursement of household expenses: Tax Law rewrite inspired consequential amendment - see NIM00006.
NIM06000	Overseas allowances: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06010	Incidental overnight expenses: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06015	Incidental overnight expenses: Tax Law Rewrite consequential amendment - see NIM00006
NIM06020	Incidental overnight expenses: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06025	Incidental overnight expenses: Tax Law rewrite inspired consequential amendment - see NIM00006
NIM06026	Incidental overnight expenses - new guidance: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06030	Incidental overnight expenses: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06110	Relocation allowances: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06115	Relocation allowances: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06120	Relocation allowances: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06125	Relocation allowances: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06130	Relocation allowances: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06145	Relocation expenses: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06150	Relocation allowances: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06180	Subsistence payments: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06225	Telephone expenses - Mobile phones: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06250	Expenses and allowances - Travelling expenses: Introduction: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06255	Travelling expenses: Ordinary commuting and private travel: Tax Law rewrite inspired consequential amendment - see NIM00006
NIM06260	Travelling expenses: Temporary posting away from a permanent workplace: General: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06270	Travelling expenses: Temporary posting away from a permanent workplace: Limited duration - the 24 month rule: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06290	Travelling expenses: Fixed term appointments and agency workers: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06300	Travelling expenses: People with more than one workplace at the same time. Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06310	Travelling expenses: Depots and similar places: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06320	Travelling expenses: Employees who work at home: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06330	Travelling expenses: Duties defined by reference to a particular area: Tax Law rewrite inspired by consequential amendment - see NIM00006
NIM06340	Travelling expenses: passing work on way to a temporary workplace: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06350	Travelling expenses: Emergency call out: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06360	Travelling expenses: Employees late night travel home: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06365	Travelling expenses: Breakdown in car sharing arrangements: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06370	Travelling expenses: Disruption to public transport: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06380	Travelling expenses: Worker on offshore oil and gas rigs and platforms: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06390	Travelling expenses: Disabled employees: Tax Law rewrite inspired consequential amendment - see NIM00006
NIM06400	Travelling expenses: Employees working overseas: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM06410	Travelling expenses: Non-domiciled employees working in the UK: Tax Law rewrite inspired consequential amendment - see NIM00006
NIM06420	Working rule agreements: Tax Law Rewrite inspired amendment - see NIM00006
	Shares and securities
NIM06809	Transfer of employer's secondary Class 1 NICs liability to employee - revised guidance
NIM06810	Employee agrees to pay employer's secondary Class 1 NICs - minor amendment
NIM06811	Employee formally elects to pay employer's secondary Class 1 NICs - minor amendment
NIM06822	Own company shares awarded between 7 November 1991 and 4 December 1996 - minor amendment
NIM06898	New Guidance - Option acquired before 6 April 1999 but market value of shares increased by more than 10% otherwise than for genuine commercial purposes
NIM06899	New Guidance - Calculation of earnings where option acquired before 6 April 1999 and market value of shares has been increased by more than 10% otherwise than for genuine commercial purposes
	Class 1 - Earnings Periods
NIM08010	Clarification of legislative reference
NIM09500	Correction of minor typing and formatting errors
NIM09510	Correction of sub heading format
NIM09514	Correction of minor typing errors
NIM09653	Example 3 text expanded
NIM09655	New hyperlink created
	Class 1 - Aggregation of Earnings
NIM10005	Removal of obsolete cross reference
NIM10009	Spelling correct to tax case reference
	Calculating Class 1 NICs for directors
NIM12011	Miscellaneous: Consultancy fees: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM12020	Directors loan account: other liabilities: Tax Law Rewrite inspired consequential amendment - see NIM00006
NIM12024	Annual earnings period: Directorship ceases and employment starts - clarification
NIM12025	Directorship ceases and earnings paid in subsequent year - clarification
	Class 2
NIM21044	Small Earnings Exception: Voluntary contributions - revised guidance to reflect current policy on payment of voluntary NICs where SEE entitlement
NIM37003	Time limits for applications: Revised guidance to reflect legislative changes and change in terminology from ''good cause'' to ''reasonable excuse''
NIM38504	Time limits for applications: Revised guidance to reflect legislative changes, including abolition of time limits for Class 4 refund applications and change in terminology from ''good cause'' to ''reasonable excuse''
	National Insurance Numbers
NIM39110	Format and Security: What a National Insurance number looks like: Additional guidance
NIM39205	Confirming a National Insurance number: Confirmation by individuals - Form CA5403: Revised guidance