National Insurance Contributions 2023-24

The 2023-24 edition may now be ordered, singly or as part of the General Tax Annuals bundle. Payment will be taken immediately and the book(s) will be dispatched when published, between May and August 2023. (Please contact us if you prefer to buy the 2022-23 edition, which is still in stock.)

This book offers practical, in-depth commentary on this important and often neglected part of the UK’s tax system.

All Classes of NIC are covered in detail, with practical examples throughout. Commentary includes full coverage of the changes announced in the Spring Statement of 23 March 2022. Available on its own or as part of a discounted bundle.

Contents (in brief)

• Introduction
• Class 1
  • Introduction and first principles
  • Scope
  • Calculation
  • Special cases
  • Administration
• Class 1A
• Class 1B
• Class 2
• Class 3
• Class 4
• International aspects
• NIC credits
• NIC and the contributory system
• Avoidance
• Appendices

New for this edition

• TBA

The following table of contents and extract are from the 2022-23 edition. These will be updated approximately two weeks before publication.

VIEW FULL TABLE OF CONTENTS

VIEW SAMPLE EXTRACT