Widely regarded as the 'Bible' of NIC law, this comprehensive guide will answer in depth virtually every point or query put to you for compliance, planning or NIC mitigation purposes.
With the continuing alignment of National Insurance contributions with income tax it's more important than ever that you are aware of the full implications of changes.
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
