| 1 | Anti-avoidance The Treasury has introduced the National Insurance Contributions Bill to counteract National Insurance avoidance on employment income. | Legal update: archive | 28-Nov-2005 |
| 2 | Benefits in kind: Company cars and fuel: New NIC charge The Chancellor announced a further increase in the taxable value of company cars available for private use and a new charge to employers national insurance contributions (NICs) on the provision of company cars and fuel. Employees with mobile phones available for private use are subject to income tax on a standard amount of £200. | Legal update: archive | 01-May-1991 |
| 3 | Construction industry scheme Under the construction industry scheme, a gross payment certificate is needed if payments in respect of labour are to be made gross. | Legal update: archive | 01-Aug-1999 |
| 4 | Employee benefits: appointed day The Inland Revenue has announced that the “appointed day” for the purposes of the new rules on employment-related securities in Schedule 22 to the Finance Act 2003 is 1 September 2003. | Legal update: archive | 25-Sep-2003 |
| 5 | Employee share options HM Revenue and Customs has updated its guidance on the National Insurance contribution treatment of "internationally mobile" employees, who move between different social security regimes while holding share options and participating in other employee share scheme arrangements. | Legal update: archive | 25-Jul-2005 |
| 6 | Employee taxation: National insurance contributions New regulations have introduced further reliefs from national insurance contributions in certain circumstances. | Legal update: archive | 01-May-1993 |
| 7 | Employee taxation: NIC loophole closed The government has announced measures preventing schemes for avoiding National Insurance Contributions by payments in diamonds and fine wines being effective from 23rd August. | Legal update: archive | 01-Oct-1994 |
| 8 | Employee taxation: Redundancy payments A recent case has confirmed that a payment for giving-up redundancy rights is not taxable as an emolument from employment. | Legal update: archive | 01-Sep-1993 |
| 9 | Employees and employers: National insurance contributions A range of measures has been announced to align the threshold at which employees start paying national insurance contributions (NICs) with the personal allowance for income tax. | Legal update: archive | 01-Apr-1999 |
| 10 | Employers and employees: PAYE and NIC anti-avoidance The Chancellor has closed a loophole in relation to “artificial” payments in kind used to avoid PAYE and National Insurance contributions. | Legal update: archive | 01-Apr-1998 |
| 11 | Employment-related securities With effect from 1 September 2004, employer's national insurance contribution liabilities on restricted and convertible securities may be transferred to employees. | Legal update: archive | 24-Sep-2004 |
| 12 | Finance Act 2000 This Act received Royal Assent on 28th July, 2000. | Legal update: archive | 01-Sep-2000 |
| 13 | HM Revenue & Customs (HMRC) | Glossary | Maintained |
| 14 | Income Tax: Employment status The Special Commissioner has held that long-term construction workers were not employees for income tax and National Insurance purposes. | Legal update: archive | 20-Mar-2009 |
| 15 | Income Tax: NICs: avoidance Regulations came into force on 1 May 2007 requiring disclosure of avoidance schemes relating to National Insurance contributions. | Legal update: archive | 20-Apr-2007 |
| 16 | Income Tax: NICs: motoring expenses The Upper Tribunal has ruled that lump sum payments for motoring expenses, unrelated to miles driven, are subject to National Insurance contributions. | Articles | 28-Sep-2011 |
| 17 | Income Tax: PAYE and NICs Three sets of Regulations dealing with the imposition of National Insurance contributions on "backdated" employment income arising from tax avoidance schemes involving employee share benefits will come into force on 6 April 2007, along with a related PAYE Order. | Legal update: archive | 26-Mar-2007 |
| 18 | Income Tax: PAYE or NICs: agency not liable The Upper Tribunal has confirmed that workers with unfettered substitution rights are not employees for the purposes of PAYE income tax and National Insurance contributions as they are not under an obligation to provide personal services. | Articles | 01-Dec-2011 |
| 19 | Income Tax: Payments "from" employment The Court of Appeal has held that payments made on a transfer of employment were liable to income tax and to National Insurance contributions. | Articles | 01-Mar-2012 |
| 20 | Income Tax: Settlement agreement: termination payment The Special Commissioner has held that a payment made to a former employee under a settlement agreement was taxable as a termination payment, save for an amount that was attributable to injury to feelings. | Legal update: archive | 20-Mar-2009 |
| 21 | IR35 upheld The High Court has upheld the IR35 provisions against a claim brought on behalf of the information technology industry that the legislation was in breach of EC law and the Human Rights Act 1998. | Legal update: archive | 27-Apr-2001 |
| 22 | Lower earnings limit | Glossary | Maintained |
| 23 | Managed service company (MSC) | Glossary | Maintained |
| 24 | Managed service company scheme (MSC scheme) | Glossary | Maintained |
| 25 | National insurance and shares: Companies thrown into ... Changes in the way that companies account for National Insurance contributions (NICs) on employee share schemes, including share option schemes and long term incentive plans (LTIP), have caused confusion. | Articles | 01-Sep-1997 |
| 26 | National Insurance contributions The National Insurance Contributions and Statutory Payments Bill 2003 was published on 27 November 2003. | Legal update: archive | 22-Jan-2004 |
| 27 | National Insurance contributions The 1% increase in the rate of employee's National Insurance contributions and other changes in the contribution rates come into force on 6th April, 1994. | Legal update: archive | 01-Mar-1994 |
| 28 | National Insurance contributions (NICs) | Glossary | Maintained |
| 29 | National Insurance contributions: bonuses The Special Commissioners have held that National Insurance contributions were not payable on a bonus paid to employees by a third party. | Legal update: archive | 28-Jul-2003 |
| 30 | National Insurance Contributions: Department of Social ... Guidance notes have been published by the Institute of Chartered Accountants in England and Wales (ICAEW) relating to a number of issues raised at meetings with the Department of Social Security Policy Group and the Contributions Agency. | Legal update: archive | 01-Aug-1995 |
| 31 | National Insurance Contributions: Directors' and officers' ... New regulations provide that certain payments made by an employer towards personal incidental expenses, liability insurance cover and cover for uninsured liabilities are to be excluded from earnings for NIC purposes. | Legal update: archive | 01-Aug-1995 |
| 32 | National Insurance contributions: holiday for new The new regional employer National Insurance Contributions holiday for new businesses scheme came into effect on 6 September 2010 for earnings paid on or after that date, to allow claims for a reduction in employers’ contributions. | Articles | 29-Sep-2010 |
| 33 | National Insurance Contributions: Payments on surrender of ... The Contributions Agency has indicated that a payment made in respect of the surrender or cancellation of an option to purchase shares should be treated as earnings for NIC purposes; there appear to be good grounds to oppose any attempt to charge NICs on payments to option holders in these circumstances. | Legal update: archive | 01-Jan-1995 |
| 34 | National Insurance Contributions: Private petrol: Overdrive ... In April 1990, the DSS advised that, where an employee's petrol expenses were settled by use of a company credit card or petrol agency card, the expenses should be included in gross pay for NIC purposes unless it could be shown that the petrol was used for business purposes. However, the High Court has now ruled that the distinction between credit cards and other forms of payment is invalid. The DSS is to issue new guidance. | Legal update: archive | 01-Apr-1991 |
| 35 | National Insurance Contributions: Unit trust bonus schemes Unit trust bonus schemes are defeated by new regulations. | Legal update: archive | 01-Dec-1991 |
| 36 | National Insurance Contributions: Unit trust bonuses count for ... The Inland Revenue has recently confirmed that remuneration in the form of units in an authorised unit trust is not excluded from constituting "pensionable remuneration" (or "relevant earnings" where appropriate). Consequently, since unit trust bonuses are not subject to national insurance contributions, they are likely to be used increasingly instead of cash bonuses. | Legal update: archive | 01-Nov-1990 |
| 37 | NICs: Bonus schemes Employers can no longer avoid National Insurance Contributions by paying employees in valuable tradeable assets. | Legal update: archive | 01-May-1995 |
| 38 | PAYE and NIC Regulations have been laid before Parliament clarifying the PAYE treatment of payments to employees in the form of shares, and also extending the scope of the National Insurance Contribution (NIC) charge where employees are provided with shares or other non-cash assets. | Legal update: archive | 01-Oct-1998 |
| 39 | PAYE/National insurance The administrative court has granted leave for a judicial review of the package of measures on PAYE and national insurance known as IR35. | Legal update: archive | 01-Mar-2001 |
| 40 | Personal service companies The Inland Revenue has published details of amendments to the proposed new rules for personal services companies. | Legal update: archive | 01-Nov-1999 |
| 41 | Personal services companies: Exploiting the corporate ... In the March 1999 Budget, the Inland Revenue announced a new anti-avoidance measure with effect from April 2000 to counteract the hiring of individuals through personal service or loan out companies. | Articles | 01-Jul-1999 |
| 42 | Pre-budget report 2000 The Chancellor gave his Pre-Budget Report on 8th November, 2000. | Legal update: archive | 27-Nov-2000 |
| 43 | Primary threshold | Glossary | Maintained |
| 44 | Putting executives on the payroll: new rules proposed for ... A joint HM Revenue & Customs/Treasury consultation has proposed that all "controlling persons", including in the private sector, should be placed “on payroll”. This is intended to apply regardless of whether the payments for that person’s services are made to the controlling person or to an intermediary, and will require the "engaging organisation" to operate PAYE and pay National Insurance contributions. | Articles | 28-Jun-2012 |
| 45 | Relocating employees: new tax headaches for employers An outline of recent changes to the tax rules on the residence and domicile of individuals and the implications for UK employers. | Articles | 21-Aug-2008 |
| 46 | Restrictive covenants The High Court has held that income tax and National Insurance contributions are due in respect of payments made to a former director in return for his agreement that he would continue to be subject to certain restrictive covenants. | Legal update: case report | 22-Jan-2004 |
| 47 | Share options The Inland Revenue has published guidance on the income tax and national insurance contribution treatment of share option gains made by employees who remain in the same job but change tax residence between receiving and exercising options. | Legal update: archive | 25-Jan-2002 |
| 48 | Share schemes The Chancellor has outlined a number of draft proposals in his pre-Budget report, two of which relate to the introduction of new share schemes; the All Employee Share Scheme and the Enterprise Management Incentive. | Legal update: archive | 01-Dec-1999 |
| 49 | Sleeping and inactive limited partners HM Revenue & Customs has announced that sleeping and inactive limited partners are liable to Class 2 and Class 4 National Insurance contributions in respect of their taxable profits. | Articles | 01-May-2013 |
| 50 | Social security benefits payments The Draft Social Security Benefits Up-rating Order 2008 has been published, containing the revised weekly rates of statutory sick pay, statutory maternity pay, statutory paternity pay and statutory adoption pay. | Legal update: archive | 25-Mar-2008 |
| 51 | Termination payments The Special Commissioners have held that a cash payment received by a former employee for the cancellation of share options is taxable as employment income and not as a termination payment. | Legal update: archive | 22-Jan-2004 |
| 52 | Upper earnings limit | Glossary | Maintained |