The following examples illustrate how the fully matching deduction rule explained at [

The following examples illustrate how the fully matching deduction rule explained at](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim15500) operates. The principles explained extend to any taxable general earnings (before 6 April 2003 – emoluments) that attract Class 1A NICs liability and for which a tax deduction may be available.

Example 1

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.