Tolley's National Insurance Contributions 2021-22 Main Annual

Why should you buy Tolley's National Insurance Contributions 2021-22 Annual?

Tolley's National Insurance Contributions is fully updated to include:

* Relevant tax, employment, and National Insurance legislation up to Finance Act 2021 and associated NIC regulations

* Revised NIC rates, limits, and worked examples for 2021-22

* Recent case law developments relating to National Insurance

* Overseas matters, with consideration of the impacts of Brexit and interaction of bilateral treaties

* Introduction of the NICs holiday for army veterans from April 2021

* Covid-19 updates: the CJRS and SEISS and their impact on NICs and related items such as SSP, and homeworking expenses

* Off-payroll working reforms in the private sector effective from April 2021

* Extensive changes in respect of Anti-avoidance: GAAR, POTAS, DOTAS, Loan Charge, and penalties for enablers of defeated tax avoidance schemes

* Revised details of National Insurance-related forms, leaflets and other relevant guidance