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Covers all classes of UK National Insurance contributions.
It explains where a liability arises under each class and how to calculate that liability, as well as describing the associated administrative requirements. It also considers international issues for British citizens working abroad and foreign nationals working in the UK.
This title contains the key information practitioners need to know about this specialist area including:
Distinctly practical and accessible in style it also contains examples and planning points to illustrate where the liability can be minimised legitimately. All commentary is supported by legislative references and the entire text is clearly indexed and comprehensively cross-referenced to enable the reader to find what they need quickly and easily. The clear layout and practical approach, together with its use of worked examples, make this book indispensable for accountants, employers, tax advisers and NIC specialists alike.