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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.7 International aspects /International aspects of NIC—EU legislation / E8.733 International aspects of NIC—EU legislation—voluntary contributions

E8.733 International aspects of NIC—EU legislation—voluntary contributions

Personal and employment tax

Notwithstanding the EU or UK state in which, under the rules set out above, compulsory social security contributions may be due, an individual retains his right to make voluntary contributions in another state under certain limited circumstances and if the overlapping of benefits is allowed in the

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E5.406A Employees of European Union institutions—tax exemptions

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

I9.421 Situs of simple contract debts for IHT

C2.1020 Employment-related securities options and capital gains

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

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

E4.1318 Special mixed fund rules

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

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

E4.1167 Payments made after leaving and after issue of form P45

I5.221 Lifetime termination of QIIP—general

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

D6.233 Rights issue—sale of rights nil paid

D4.412 CFCs—excluded territories exemption