Actors, fixed fee agreements

Additional payments made to qualify for increased state pension

Agency workers

Agency/intermediary, arrangements taking form of contract

Aggregation of earnings

Contracted-out in all jobs

Employees with more than one job

Not-contracted out in all jobs

Annual maximum

Interaction rules

Annuity payments

Anti-avoidance provisions


Appeals against HMRC direction notices under PAYE regulations

Appellant entitled to pay contributions voluntarily

Appellant in government service for purposes of convention

Appellant making UK contributions for 78 weeks

Application of Family Allowance, National Insurance and Industrial Injuries (Yugoslavia) Order 1958 to Kosovo

Application to postpone payment of tax

Reasonable grounds for believing appellants overcharged by assessments

Apportionment for more than one earner

Artificial pay practice, correct calculations


Avoidance schemes, disclosure


Assignment of trade debts, lead case proceedings

Gold coins scheme






Categorisation of earners, entertainers

Challenges to contributions record


Class 1

Class 1, employee benefit trust payments on winding up

Determination/decision issued on undeclared employer liabilities from employment of workers


Liability on basis that relevant payment is received, wilful failure of employer to deduct

Permission given to appeal out of time

Recovery of contribution from employee/shareholder/director of company

Class 1A

Benefit of the use of a car and fuel

Business use of helicopter

Decisions in respect of car benefits

Failure to make return on form P11D(b) on time

Leased cars, agency or nominee arrangements

Liability on accommodation expenses

Made available to employee, co-ownership period

Pooled cars, categorisation as

Private and business use of car, availability of equivalent car in accordance with normal commercial practice

Class 1A contributions

Class 1B

Class 1B contributions

Class 2

Appointment of accountant to deal with tax matters

Failing to exercise due care and diligence

Failing to make timely contributions not due to failure to exercise due care and diligence

Failure to pay attributable to ignorance or error

Failure to pay contributions was due to ignorance or error


Onus to show payments made


Voluntary contributions in respect of periods abroad

Class 2 contributions

Class 3

Entitlement to pay in respect of employment period in Kenya

Failing to make timely contributions not due to failure to exercise due care and diligence

Failure to pay due to ignorance

Failure to pay not due to failure to exercise due care and diligence

Late payment, exercise of due care and diligence

Refund of contributions paid in error, change in number of qualifying years

Voluntary contributions in respect of periods abroad

Class 3 National Insurance contributions

Class 3A National Insurance contributions

Class 4

Appeal against assessment

Penalties for failure to notify

Penalties for negligent submission of accounts

Potential lost revenue

Class 4 National Insurance contributions


Classification, decisions on

Commencement/cessation of trade

Company share option plans

Composite and managed service companies

Contract of service



Contract with Foreign and Commonwealth Office

Bilateral agreement between UK and former Yugoslavia binding

Bilateral letters between UK and Kosovo binding

Family Allowances, National Insurance and Industrial Injuries (Yugoslavia) Order 1958 (SI 1958/1263)

Liable for employee Class 1 NIC

Police officer seconded to Kosovo

Contracted-out employment, entitlement to reduced rate contributions

Contracting-out, Class 1 contributions

Contributions Agency, transfer of functions to HMRC

Contributory benefits

Corporation tax, deductions for



Deemed non-employment

Deemed self-employment

Defence organisations

Director's fees paid by related companies, aggregation


– see Directors

Disclosure of avoidance schemes

Discovery assessment

Benefits code for cars and fuel

Cars made available by employer

Cars made available by reason of employment


Dispensations, payments or expenses covered by


Dividends, employee benefit funds received by employees

Domestic workers

Due dates

Class 1 contributions

Class 1A contributions

Class 2 contributions

Class 3 contributions

Class 4 contributions

Earner treated employee's NICs had been paid on due date



Class 1 contributions

Class 4 contributions




Remuneration or profit

Small earnings exception


Waiver of

Earnings period

Class 1 National Insurance contributions

Employment protection payments


Effect of EC Regulations on Social Security 1408/71, art. 9 and 94

Effect of failure by employer to deduct employee's NICs

Elections or referendums, employment for purposes of

Employed earner

Employed or self-employed, distinction




Employee benefit trust, payment to employee following sale of sponsoring company

Employee liable to pay contributions, HMRC decision

Employee shareholder shares

Employee under contract of service or in business on own account

Lorry driver

Market researcher

Employer wilfully failed to pay


Employment by spouse

Employment in Switzerland, social security treaty

Employment Protection Act payments

Employment status

Employment tribunal awards

Employment, meaning



Entertainers, categorisation of earners

Entitlement to contribute after reaching retirement age

Entitlement to contribute before becoming UK resident

Entitlement to credit on grounds of sickness

Entitlement to higher SERPS pension, tribunal rejecting taxpayer's claim

Entitlement to state pension

Entitlement to Statutory Sick Pay

Evidence of contributions paid

Excercise due care and diligence

Exempt from tax under Income Tax (Earnings and Pensions) Act 2003, s. 243

Financial or other support for a public transport road service

Failing to file form on time

Failure of company to operate

False invoices to avoid deductions

Family member, employment of

Foreign employer of employees seconded to UK resident associated company, secondary contributor

Funded unapproved retirement benefit schemes

Payments to

Transfer of gilts and cash to trustees


Gratuitous payments made by non-resident investor

Gross pay, what should be included in

Historical background

Holiday pay

Incidental overnight expenses

Income Tax (Pay As You Earn) Regulations 2003, reg. 80 determination

Amounts paid to one individual, earnings from employment or self-employed income

In respect of another individual, admitted to be an employee

Independent medical assessment

Individual sub-trusts

Insufficient evidence for HMRC's assertion

Insufficient evidence of further payments


Director's loan account

Relief on Class 4 contributions


International headquarters

IR35 rules

Issues raised outside the tribunal's jurisdiction

Judicial review of settlement of claims

Key dates

April 2021

August 2021

December 2021

February 2022

January 2022

July 2021

June 2021

March 2021

May 2021

November 2021

October 2021

September 2021

Late payment of contributions

Accuracy of official records

Agreement that late payments would count for benefit

Contributor in ignorance or error

Failing to exercise due care and diligence

Late payment of return due for year ending 5 April 2010

Reasonable excuse

Late submission of Employer's Annual Return P11D(b)

Leaders conducting Weight Watchers meetings

Leaving employment

Liabilities across various different entities

Liability of directors for unpaid PAYE liabilities of liquidated company

Liability to NICs of payments on account of earnings

Loss of documents

Loss relief

Married woman


Election not to pay, onus of proof

Election, age of contractual capacity


Reduced rates, election for

Married woman's contributions

Married woman's election

Married women

Class 1

Class 2

Class 3

Employment by spouse

Ministers of religion

More than one employment

Class 1 contributions

National Insurance Contributions Office

Neglect, non-payment by limited company

New employees

No basis for transfer to employee of liabilities

No offset of national insurance contributions due to employer

No reasonable prospect of the appeal succeeding

Non-cash vouchers

Non-contributory benefits

Notices of determination

Offences and penalties

Office cleaners

Office holders

Onus of proof




Pay in lieu of notice (PILON)

Pay in lieu of remuneration (PILOR)

Payment made not a capital receipt but an emolument from employment

Payment of contribution



Apportionment for more than one earner


Payments made as management charges

Payments made for outside scope items

Payments made on TUPE transfer for loss of pension scheme benefits

Payments made to employees on termination of employment contracts from employment

Payments of interim dividends

Effect of reclassification prior to liquidation of company

Payments on account

Pecuniary liability, settlement of


Penalty for late filing of employer's annual return

Employee benefits

Penalty for late payment

Disproportionate penalty


Insufficiency of funds

Lack of specific warning

Reasonable excuse for late payment

Seven late payment

Special circumstances, justify reduction in penalty amount

Penalty liabilities

Period of incapacity

Personal liability notice, company failing to pay

Personal pension schemes

Personal service companies

Petrol paid by charge card treated as earnings

Postponement of appellant's hearing, refused

Primary contributions

Primary contributions remaining unpaid by employer

Prior residence in Ireland treated as residence in the UK

Prize incentive schemes

Profit or remuneration


Provision of services through intermediary


Readily convertible assets

Reasonableness of decision on necessity of requirement of security for protection of revenue/Class 1 contributions

Record of contributions for retirement pension claim

Records, credits and excusals from contributions

Reduced rate contributions

Redundancy payments

Relocation expenses

Remuneration or profit

Remuneration trust



Class 2 requirements

Class 3 requirements

Class 4 requirements

Restrictive covenants

Director's termination of employment

Share purchase agreements

Retirement benefits schemes

Retrospective recategorisation

Returns and records

Class 1

Class 1A

Class 1B

Class 2

Class 3

Class 4

Revenue's application to reinstate action

Round sum allowances

School fees, discharge of director's personal liability


Securities options, secondary contributions met by employee

Security for payment of NICs


Class 2 National Insurance contributions

Class 4 National Insurance contributions

Deemed self-employment

Employed, distinction


Inactive limited partners

Individual becoming employed

Self-employed person

Self-employment, discriminatory treatment

Service charges

Service company's liability, agency worker's attributable earnings

Share fishermen

Share-related income

Shares and securities

Convertible shares


Subject to forfeiture

Social Security (Contributions and Benefits) Act 1992, s. 16

Social Security (Contributions) Regulations 2001, reg. 86

Social security benefits

Social Security Contirubtions (Transfer of Functions, etc) Act 1999, s. 8

Spouse, employment by

Status, decisions on

Statutory maternity pay

Statutory maternity pay, employee had in entitlement

Statutory sick pay

Strike out application

Supplementary payments, Class 1 contributions

Tax avoidance scheme

Taxpayer not displaced burden of proof

Telephone kiosk cleaners

Temporary workers

Third party employment

Timing of payment


Trading loss relieved against income

Trading losses

Transfer of book debts to director

Travel expenses, repayment of Class 1 contributions

Travelling expenses

Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273), r. 5(3), r. 8 applies

Tribunal's lack of jurisdiction for judicial review


Unapproved share options


Class 1 contributions

Understatement of employer's liabilities


Director's personal liability notice

Recovery, limitation and estoppel

Visiting forces

Voluntary contributions

Voluntary contributions for the period from April 1996 to 5 April 2004

Contributor's failure to pay in the necessary period

Contributor's ignorance and error about timing, resulted from failure to exercise due care and diligence


Volunteer development workers

Waiver of earnings

Widows and widowers