E8.922 Class 2 Contributions Paid In Excess Of The Maximum

Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.9 Payment and repayment of contributions /Repayments and contributions / E8.922 Class 2 contributions paid in excess of the maximum

Commentary

Personal and employment tax

Class 2 contributions paid in excess of the maximum¹ are the next type of contribution to be refunded. Under the pre-2016 rules,

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E5.607 Corporate members

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

I9.421 Situs of simple contract debts for IHT

I4.142A Liabilities which are not discharged out of the estate

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

C2.1020 Employment-related securities options and capital gains

E8.810 Application for a National Insurance number

B5.812A Particular charitable bodies

C2.902 Wasting assets—wasting of allowable expenditure

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

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

I7.120A BPR and excepted assets

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

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

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE

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

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