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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 / E8.257 Holiday pay NIC earnings periods

E8.257 Holiday pay NIC earnings periods

Personal and employment tax

The earnings period in respect of holiday pay, which does not represent accrued entitlement paid at or after the termination of the employment may be the period in respect

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E4.507S Operation of the charge on securities with artificially enhanced market value

I7.323 APR and successions

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

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

A1.543 Welsh GAAR

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

B5.820 Charity's profits of trade—general liability to income tax

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

C2.1231 Leases—deemed premiums

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

E4.1318 Special mixed fund rules

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

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

I11.215 IHT accounts—excepted settlements

E7.234 Other types of lifetime benefit lump sum

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general