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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 / E8.246 NIC aggregation when earnings paid in different years

E8.246 NIC aggregation when earnings paid in different years

Personal and employment tax

Where a payment is made in one year and would, apart from SI 2001/1004, reg 7(3), be treated under that regulation as having been paid in another year (see E8.249C), that

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I4.142A Liabilities which are not discharged out of the estate

B2.306 General tests for distinguishing between capital and revenue expenditure

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

E8.810 Application for a National Insurance number

B2.413 Car hire

A1.810 Limitation

B5.812A Particular charitable bodies

I4.562 Sales and mortgages of reversionary interests

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B8.210 Restrictions on sideways loss relief

C3.305 Rollover relief—time limit for acquisition of replacement assets

D3.410 Benefits provided by close companies to participators

B3.306 Meaning of plant and machinery

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test