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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 /Earnings periods for Class 1 NIC purposes / E8.249B Subsequent NIC earnings periods

E8.249B Subsequent NIC earnings periods

Personal and employment tax

Where a normal earnings period comes to an end in any year, and there is no other such period between then and the following 5 April, the whole of that remaining period is to be treated as an earnings period of the same length as the first¹,

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

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

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

I9.325 Foreign pensions free from IHT

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

B2.413 Car hire

E4.622 Vans—main rules

E8.811 National Insurance number—refusal of application

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

C2.108 Contingent liabilities

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

B2.319 Duality of purpose—apportionment of the expenditure

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

B3.1006 The relevant interest

I5.221 Lifetime termination of QIIP—general

D6.711 Liquidation—capital gains implications

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