Actors, fixed fee agreements

Additional payments made to qualify for increased state pension

Agency/intermediary, arrangements taking form of contract

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

Artificial pay practice, correct calculations



Assignment of trade debts, lead case proceedings

Gold coins scheme

Bonuses, no relief on

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 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

Close companies case

Commencement/cessation of trade

Company share option plans

Composite and managed service companies

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

Corporation tax, deductions for


Director's fees paid by related companies, aggregation

Discovery assessment

Benefits code for cars and fuel

Cars made available by employer

Cars made available by reason of employment


Disguised remuneration

Distributions to employees

Income/payments out of trust dividend income

Proceeds from sale of shares

Shares ahead of a sale to a third party

Dividends, employee benefit funds received by employees

Double taxation relief

Earmarking not followed by later relevant ste

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


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

Effect of failure by employer to deduct employee's NICs

Employed or self-employed, distinction

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

Employee liable to pay contributions, HMRC decision

Employee under contract of service or in business on own account

Lorry driver

Market researcher

Employer undertakings

Employer wilfully failed to pay

Employment in Switzerland, social security treaty

Employment status

Employment-related securities

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

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

General earnings

Gifts to employees

Gratuitous payments made by non-resident investor

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

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

Liabilities across various different entities

Liability for

Liability of directors for unpaid PAYE liabilities of liquidated company

Liability to NICs of payments on account of earnings

Loan charge

Loss of documents

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

Neglect, non-payment by limited company

No basis for transfer to employee of liabilities

No offset of national insurance contributions due to employer

No reasonable prospect of the appeal succeeding

Notices of determination

Onus of proof

Payment made not a capital receipt but an emolument from employment

Payment of contribution

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


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

Petrol paid by charge card treated as earnings

Postponement of appellant's hearing, refused

Primary contributions remaining unpaid by employer

Prior residence in Ireland treated as residence in the UK

Proposed exemption

Provision of services through intermediary

Purpose of DR rules

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

Recovery of

Reduced rate contributions

Refund (no equivalent to income tax relief)

Reimbursement by trust of employers' NIC

Relief for payment out of trust

Remuneration trust

Repayment scheme

Restrictive covenants

Director's termination of employment

Share purchase agreements

Revenue's application to reinstate action

School fees, discharge of director's personal liability

Securities options, secondary contributions met by employee

Security for payment of NICs

Self-employed person

Self-employment, discriminatory treatment

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

Share fishermen

Share incentive plan

Share-related income

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

Social Security (Contributions) Regulations 2001, reg. 86

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

Statutory maternity pay, employee had in entitlement

Strike out application

Subsequent occasions of charge

Tax avoidance arrangement (meaning)

Tax avoidance scheme

Taxpayer not displaced burden of proof

Temporary workers

Trading loss relieved against income

Transfer of book debts to director

Travel expenses, repayment of Class 1 contributions

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

Understatement of employer's liabilities


Director's personal liability notice

Recovery, limitation and estoppel

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