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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.11 NIC planning /Class 1 NIC—excluded earnings / E8.1118 Common exclusions

E8.1118 Common exclusions

Personal and employment tax

E8.1118 Common exclusions

It has already been noted that earnings include any remuneration or profit derived from employment, and that a number of commonly encountered payments are not earnings on basic principles. Regulations provide an extensive list of other payments that are specifically excluded from earnings, for various practical and policy reasons¹.

The focus of much NIC planning lies in this list,

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E5.607 Corporate members

B6.749 ATED—property developers

B5.301 Intellectual property—overview

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

E8.810 Application for a National Insurance number

B2.413 Car hire

E8.811 National Insurance number—refusal of application

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1318 Special mixed fund rules

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

B3.1006 The relevant interest

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

B2.202 Capital receipts