Annual maximum

Annual maximum and limitation

Deferment

Generally

Limiting amount 2003–04 onwards

Payment

Repayment

Annual review

Appeals

Application of Income Tax Acts

Basis of liability

Calculation

Deductions allowed when calculating profits

Generally

Income tax deductions not allowed when calculating profits

Partners

Profits or gains

Reliefs

Computation of profits or gains

Deferment of liability

Application for

Certificates of

Generally

Disclosure of information

Disposal of

Enforcement

Examiners

Exception from liability

Adoption allowances

Alternative investment fund managers

Concurrent employment and self-employment

Divers and diving supervisors

Foster carers

Guardians

Incapacitated persons, curator bonis/committee of

Individuals under age of 16 or over state pension age

Limited and sleeping partners

Lloyd's names, non-working

Non-residents

Non-trading income

Respite carers

Trustees

Exceptions from liability

Certificates of

Divers and diving supervisors

Generally

Persons over pensionable age and non-residents

Schedule D income

Under the age of 16 years

General provision

Generally

Interest

Levy with income tax

Liability

Assessment

Deferment

Exceptions from

Limited liability partnerships

Lower and upper limits

Main and additional percentages

Migrant workers

National Insurance Fund

Partnerships

Payment

Percentage rate

Rates and limits

Recovery

Generally

Under regulations

Reliefs

Repayment

Restructuring

Anticipated, from April 2019

Background

Self-employed earners who would otherwise be employed earners

Share fishermen

Special Class 4 contributions

Annual maximum

Calculation of earnings

Disposal where paid in excess or error

Generally

Notification and payment

Notification of National Insurance number

Recording of category letter on deductions working sheet

Recovery

Return of payment

State pension age

Sub-postmasters

Trustees