Tolley's National Insurance Contributions 2011-12

1. Introduction; 2. Administration; 3. Age Exception; 4. Agency Workers; 5. Aggregation of Earnings; 6. Airmen; 7. Annual Maximum; 8. Anti-Avoidance; 9. Appeals and Reviews; 10. Apprentices, Trainees and Students; 11. Armed Forces; 12. Arrears of Contributions; 13. Benefits: Contribution Requirements; 14. Categorisation; 15. Class I Contributions: Employed Earners; 16. Class 1A Contributions: Benefits in kind; 17. Class lB Contributions: PAYE Settlement Agreements; 18. Class 2 Contributions: Self-employed Earners; 19. Class 3 Contributions: Voluntary; 20. Class 4 Contributions: On Profits of a Trade Etc. 21. Collection; 22. Company Directors; 23. Contracted-Out Employment; 24. Credits; 25. Crown Servants and Statutory Employees; 26. Death of Contributor; 27. Deferment of Payment; 28. Earnings Factors; 29. Earnings from Employment: General; 30. Earnings from Employment: Expenses; 31. Earnings from Employment: Readily Convertible Assests, etc; 32. Earnings from Self-employment; 33. Earnings Limits and Thresholds Enforcement; 34. Earnings Periods; 35. Enforcement; 36. Entertainers; 37. Examiners; 38. Homeworkers and Outworkers; 39. Husband and Wife; 40. Intermediaries; 41. Labour-Only Contractors; 42. Late-Paid Contributions; 43. Leaflets and Forms; 44. Lecturers, Teachers and Instructors; 45. Mariners; 46. Ministers of Religion; 47. Multiple Employments; 48. National Insurance Fund; 49. National Insurance Number; 50. Oil-Rig Workers, Divers, Etc;. 51. Overseas Matters; 52. Partners; 53. Rates and Limits; 54. Reduced Liability Elections; 55. Repayment and Re-allocation; 56. Share Fishermen; 57. Subpostmasters; 58. Underwriters at Lloyd’s; 59. Volunteer Development Workers; 60. Working Case Study; 61. National Insurance News and Tax Bulletin Extracts and HMRC Briefs; Table of Cases; Table of Statutes; Table of Statutory Instruments; Table of Published Decisions; Index