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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.9 Payment and repayment of contributions /Introduction to payment and repayment of contributions / E8.904 Gross payments

E8.904 Gross payments

Personal and employment tax

No deduction in respect of employee's contributions must be made if the employee is exempt (eg over pension age (see E8.269), under 16 (see E8.269) or excluded from UK social security coverage by an agreement between the UK and the EU or a social security treaty), or if

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I7.504 Designation for the conditional exemption

B2.306 General tests for distinguishing between capital and revenue expenditure

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

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

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

C2.108 Contingent liabilities

E1.1435 Appealing transactions in securities counteraction notices

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

B3.1006 The relevant interest

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

I5.221 Lifetime termination of QIIP—general

B5.846 Charities and close companies

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

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

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