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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 / E8.247 Exceptions from NIC aggregation

E8.247 Exceptions from NIC aggregation

Personal and employment tax

Gratuities, service charges, etc

Tips, gratuities and service charges which are earnings for National Insurance purposes (see E4.1112), but which are not paid by the employer or deemed employer, are not required

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A4.204 Claims procedure—corporation tax

I9.421 Situs of simple contract debts for IHT

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

I3.367 Fall in value relief—changes in interests in land

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

B2.413 Car hire

A1.810 Limitation

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

C2.108 Contingent liabilities

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

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

E3.192 CGT loss relief on disposal of EIS shares