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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 / E8.251 NIC earnings periods for serving members of HM forces

E8.251 NIC earnings periods for serving members of HM forces

Personal and employment tax

Earnings periods in respect of serving members of HM Forces¹ are calculated by reference to the accounting period applying in the individual's

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I4.265 Lifetime transfers reported late

D1.8101 Groups of companies

I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

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

E1.1502 Tax treatment of transfers with accrued interest

I4.562 Sales and mortgages of reversionary interests

E8.811 National Insurance number—refusal of application

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

B8.210 Restrictions on sideways loss relief

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

E6.324H Nominated income and gains and the ordering rules

B5.101 What is 'farming' and 'market gardening'

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

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