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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 / E8.254 NIC earnings periods for end-of-year payments

E8.254 NIC earnings periods for end-of-year payments

Personal and employment tax

Where earnings are paid in respect of the last one or two days of

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A4.204 Claims procedure—corporation tax

I7.323 APR and successions

D1.8101 Groups of companies

D7.1140 Methods of leaving the REIT regime

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

A4.557 Late filing penalties—company tax returns

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

B3.1006 The relevant interest

I5.221 Lifetime termination of QIIP—general

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

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

E3.192 CGT loss relief on disposal of EIS shares

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

E6.102K Statutory residence test—the definition of a 'home'