– see also National Insurance contributions (NICs)

Child maintenance, allowable deductions

Case Law – McBurnie (H.M. Inspector of Taxes) v. Tacey. [1984] BTC 158

Contributory

Commentary – Essential Tax Companion ¶12200

Disability pay

Commentary – Essential Tax Companion ¶9105

Non-contributory

Commentary – Essential Tax Companion ¶12200

Sick pay

Commentary – Essential Tax Companion ¶9105

Types

Commentary – Essential Tax Companion ¶12200