British Tax Guide: National Insurance Contributions 2011-12 is your essential companion covering everything you need to know about NIC and PAYE contributions and exemptions. Designed for everyday use it focuses on the most frequently encountered topics and its logical structure and accessible style means that it can be used by both generalists and specialists alike. This new edition is updated to include the new NIC rates taking effect from April 2011.
Contents include:
- The National Insurance contribution system
- Revised NIC rates as of April 2011
- Employed or self-employed
- Class 1: Earnings-related contributions
- Class 1A contributions
- Class 1B contributions
- Class 2 contributions
- Class 4 contributions
- Voluntary contributions
- Special cases
- Exceptions and exemptions
- Benefits
- International issues
- Records and returns
- Payment, interest and penalties
- Anti avoidance
- Investigations and enforcement




















