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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 / E8.734 International aspects of NIC—EU legislation—exceptions

E8.734 International aspects of NIC—EU legislation—exceptions

Personal and employment tax

Specific exceptions to the above rules were set out in Annex VII of the older Regulation. In addition, the competent authorities of member states may agree on further exceptions 'in the interests of certain categories of employed or self-employed persons, or of certain such persons'¹. In particular,

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B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

E8.810 Application for a National Insurance number

A1.543 Welsh GAAR

A1.810 Limitation

I4.562 Sales and mortgages of reversionary interests

E8.811 National Insurance number—refusal of application

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

D3.410 Benefits provided by close companies to participators

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

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

D6.711 Liquidation—capital gains implications

D1.1422 Calculating NGIE and ANGIE

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