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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.2 Employment, earnings and Class 1, 1A and 1B contributions /Aggregation of earnings for NIC purposes / E8.240 Aggregation of earnings—overview

E8.240 Aggregation of earnings—overview

Personal and employment tax

E8.240 Aggregation of earnings—overview

Where an employee has more than one employment under the same employer (or where the same person is treated as their employer in respect of an otherwise separate employment, eg a magistrate who is also a rent officer), the earnings from both (or all) such employments are aggregated

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I4.265 Lifetime transfers reported late

C1.106 Allowable capital losses

D1.8101 Groups of companies

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

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

A4.214 Claims following further assessments—income tax and capital gains tax

E8.810 Application for a National Insurance number

C2.501A Compensation and capital gains tax—overview

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1122 More than one settlor (income tax and CGT)

C2.106 Deferred and contingent consideration on disposals

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

B2.202 Capital receipts

D1.1422 Calculating NGIE and ANGIE