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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 / E8.258 NIC earnings periods for marginal items of pay such as expenses

E8.258 NIC earnings periods for marginal items of pay such as expenses

Personal and employment tax

Marginal items of pay, such as expenses, may not come to the employer's attention until the earnings period to which they relate has ended. On a practical basis, HMRC is prepared to accept payment of Class 1 contributions

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

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

D1.404B Large company definition for R&D tax relief

B3.1006 The relevant interest

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

B3.306 Meaning of plant and machinery

B2.472 Tax and tax-related expenditure

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