桔子视频

Home / Simons-Taxes / Personal and employment tax / Part E8 National Insurance contributions / Division E8.9 Payment and repayment of contributions

Division E8.9 Payment and repayment of contributions

Personal and employment tax

Division E8.9 Payment and repayment of contributions

View full volume

E8.901 Collection of contributions

E8.902 Employer's and employee's Class 1 contributions (and Class 1A and Class 1B contributions)

E8.903 Mechanics of payment

E8.904 Gross payments

E8.905 Date of payment

E8.906 Failure to pay contributions

E8.907 Effect of underpayments and overpayments

E8.908 Adjustments of deductions

E8.909 Unauthorised recovery by the employer

E8.910 Death of the employer and/or succession to their business

E8.911 Changes in employment

E8.912 Payments under employment protection legislation

E8.914 Payment by the employee

E8.915 Collection of contributions from the self-employed and others

E8.916 Insolvency and receivership

E8.917 Voluntary contributions by persons abroad

E8.919 Contributions credits

E8.920 Introduction

E8.921 Class 1 contributions paid in excess of the maximum

E8.922 Class 2 contributions paid in excess of the maximum

E8.923 Class 3 contributions overpaid

E8.924 Class 4 contributions overpaid

E8.925 Contributions paid in error

Access the definitive source of direct tax intelligence with Tolley+™ Research.

Access the definitive source of direct tax intelligence with Tolley+™ Research.