NIM - Update Index - Recent changes to this manual
Below are details of the amendments that were published on 28 June 2005
| Section | Title and details of update |
 | Class 1 Structural Overview |
| NIM01015 | Minor amendment to delete incorrect cross reference |
| Class 1 |
| NIM01022 | Amended to reflect changes to Regulation 86 |
| NIM02000CO | Contents: New entry added in respect of NIM02331 Smart Pensions Scheme |
| NIM02050 | List of specific types of payment: New entry: Smart Pensions Scheme |
| NIM02330 | Salary sacrifices – guidance expanded to reflect recent developments and legal advice |
| NIM02331 | New page added to provide information and guidance about the operation of the Smart Pensions Scheme |
| NIM02392 | Title amended and new entry added in respect of NIM02402: Scholarship and apprenticeship schemes at universities and technical colleges |
| NIM02402 | Training and similar costs: Scholarship and apprenticeship schemes at universities and technical colleges |
| NIM02410 | Entry for NIM02480+ re-numbered as NIM02496+ |
| NIM02411 | In the first paragraph, NIM02480 re-numbered as NIM02497 and NIM02498 |
| NIM02412 | Entry for NIM02465+ re-numbered as NIM02460+ |
| NIM02413 | New paragraph about
definition of childcare voucher
In the sixth bullet, NIM02480 re-numbered as NIM02497 Penultimate paragraph removed |
| NIM02415 | Entry for:
* NIM02450 changed to NIM02439 “Childcare up to 5th April 2005” * NIM02451 changed to NIM02440 “Meaning of “childcare” up to 5th April 2005” After that entry, new entry “NIM02445 Qualifying childcare from 6th April 2005 – Contents” |
| NIM02416 | Penultimate entry changed
to “Childcare up to 5th April 2005 NIM02439 –
NIM02440”
After that entry, new entry changed to “Qualifying childcare from 6th April 2005 – Contents” |
| NIM02437 | In the penultimate line, NIM02468 changed to NIM02463 |
| NIM02438 | In:
* the second line, “6A” changed to “8” * the fourth line, NIM02416 and NIM02413 shown as hyperlinks |
| NIM02439 | Various changes to heading and page |
| NIM02440 | Changed heading
In the first line, NIM02450 changed to NIM02439 New paragraph at end |
| NIM02445 – NIM02455 | New pages on qualifying childcare vouchers from 6th April 2005 |
| NIM02460 | NIM02466 – NIM02470 re-numbered as NIM02461 – NIM02465 |
| NIM02461 | In:
* the sixth line, NIM02468 changed to NIM02465 * the third bullet, NIM02467 changed to NIM02462 Changed fifth bullet |
| NIM02462 | In:
* the first line, NIM02466 changed to NIM02461 * the last line, NIM02468 changed to NIM02463 |
| NIM02463 | In:
* the first line, NIM02467 changed to NIM02462 * the second line, inclusion of words “the chargeable expense” * the fifth line, insertion of “amount of the” between “The” and “chargeable” |
| NIM02464 | In:
* the first line, NIM02466 changed to NIM02461 * the third line from the bottom, NIM02470 changed to NIM02465 |
| NIM02465 | In the first line,
NIM02469 changed to NIM02464
Removal of second bullet In: * the first line of the fifth paragraph, NIM02466 changed to NIM02461 * the second line of the sixth paragraph, NIM02466 changed to NIM02461 |
| NIM02470 – NIM02494 | New pages on qualifying childcare vouchers from 6 April 2005: how to calculate the exempt amount |
| NIM02496 | NIM02481–NIM02483 re-numbered as NIM02497–NIM02499 |
| NIM02497 | In the last line, NIM02482 changed to NIM02498 |
| NIM02498 | In the second line,
NIM02481 changed to NIM02497
Removal of second bullet about making good In: * the (new) second bullet, changed wording * last line, NIM02483 changed to NIM02499 |
| NIM02499 | in:
* the first line, NIM02482 amended to NIM02498 * the second line, NIM02481 amended to NIM02497 * the first bullet, NIM02466 changed to NIM02464 * the second bullet, NIM02467 changed to NIM02465 |
| NIM05000CO | Expenses and allowances: Contents – minor change to title of entry against NIM05684 |
| NIM05680 | Expenses based on an estimate of costs – reworded to avoid any confusion about what rates are reasonable |
| NIM05684 | Lorry drivers: subsistence payments – title amended and correction made to list of costs covered by payment to drivers using sleeper cabs |
| NIM12020 | Directors’ loan accounts: Other liabilities – minor change to text to provide clarity and to include a cross-reference to the EIM |
| Class 1A |
| NIM13150 | Table
* Entry for childcare help
* New entry for childcare benefits from 6 April 2004 * New entry for Workplace nurseries |
| NIM14510 | Deleted ‘Schedule
E’
In table added ‘Up to 5 April 2004’ to entry on employer provided childcare Amended SE21687 to EIM21902 |
| NIM16000CO | Amended entry for
NIM16110 – added ‘up to 5 April 2005’
New entry – NIM16110 |
| NIM16110CO | Amended title – added ‘up to 5 April 2005’ |
| NIM16101 | Various text changes |
| NIM16102 | Various text changes |
| NIM16103 | Minor amendment |
| NIM16104 | Various text changes |
| NIM16110 | New contents page – childcare benefits from 6 April 2005 |
| NIM16111-
NIM16114 | New pages on childcare benefits from 6 April 2005 |
| Class 1B |
| NIM18030 | What does a PSA cover – consequential amendments required because of the Tax Law Rewrite project |
| NIM18060 | Liability: Calculation: General – table of Class 1B rates updated to include the rate for the 2004/05 year |
| NIM18080 | Liability: Calculation: Example – example updated to reflect current rates |
| NIM18100 | Liability: Payment date for Class 1B NICs – updated to reflect the payment date for the 2004/05 year |
| NIM18110 | What if Class 1 or Class 1A liability arises before the PSA is formally agreed? – all examples updated to reflect position for the 2004/05 year |
| NIM18130 | Liability: Underpayments – minor change to address an inaccuracy` |
| NIM18160 | Liability: Special requirements for SSP, SMP, SPP and SAP – minor amendments to reposition a comma which had become detached from the text |
| Class 3 NICs |
| NIM25007 | Entitlement: when not to accept Class 3 NICs – deletion of reference to period covered by administrative waiver |
| Home Responsibilities Protection |
| NIM41315 | What is HRP and who qualifies for it: legislation – amended to reflect new legislation |
| NIM41330 | What is HRP and who qualifies for it: through entitlement to Child Benefit – amended to include reference to new legislation, position from 10 April 2004 and various drafting amendments and corrections |
| NIM41355 | What is HRP and who qualifies for it: decisions on entitlement – updated to reflect current Decision Making Team |
| NIM41405 | Recording and using HRP: where HRP is recorded – various minor amendments and corrections |
| NIM41410 | Recording and Using HRP: basic state pension and bereavement benefits – various minor amendments |
| NIM41415 | Recording and using HRP: State Second Pension – various minor amendments |
