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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.11 NIC planning /Class 1 NIC—minimising liability / E8.1109 Class 1 NIC and earnings

E8.1109 Class 1 NIC and earnings

Personal and employment tax

E8.1109 Class 1 NIC and earnings

Having considered when it might be beneficial to pay earnings and, in some cases, contributions in order to qualify for or enhance benefits, it is worth now considering how to plan away Class 1 contribution liabilities.

Class

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E5.607 Corporate members

B6.749 ATED—property developers

B3.340A Hire purchase of plant and machinery and similar contracts

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

E6.303A Domicile of origin

D7.1140 Methods of leaving the REIT regime

C1.106A Annual exempt amount

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

E4.1118 Calculation and payment of tax due on retrospective income

E4.1318 Special mixed fund rules

B8.210 Restrictions on sideways loss relief

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

I5.1212 Protector of a foreign trust

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

D4.104 Company residence and the case law test

I5.1304 Beneficiary with contingent interest