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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.4 Class 3 and Class 3A contributions /Provisions relating to Class 3A contributions / E8.410 Class 3A contributions—introduction

E8.410 Class 3A contributions—introduction

Personal and employment tax

E8.410 Class 3A contributions—introduction

The provisions in this article apply broadly to persons that reach retirement age before 6 April 2016 who wish to make additional contributions before 5 April 2017.

Existing pensioners and people who were

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D6.503 International movement of capital—reportable transactions and events

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

I4.265 Lifetime transfers reported late

I7.323 APR and successions

B2.218 Surplus business accommodation

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

B2.413 Car hire

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

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

E4.1318 Special mixed fund rules

D3.410 Benefits provided by close companies to participators

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

C2.1016 Option to subscribe for shares in a company (share warrants)

D6.233 Rights issue—sale of rights nil paid

C3.1706 PPR relief where there is job-related accommodation

D1.1422 Calculating NGIE and ANGIE