Aggregation rule

Commentary – Tax Reporter ¶1007-300–Tax Reporter ¶1007-325
HMRC Guidance – NIM10009

Annual maximum liability

Commentary – Tax Reporter ¶1007-325

Benefits

Commentary – Tax Reporter ¶1030-300

Class 1 contributions

Legislation/Regulatory – PSA93 s. 181(1) ; SSCBA92 s. 5(1)(b), (3)

Contracted-out salary related

Commentary – Tax Reporter ¶1006-050 ; Tax Reporter ¶1006-075

Contracting out

Commentary – Tax Reporter ¶1005-625 ; Tax Reporter ¶1006-025–Tax Reporter ¶1006-175 ; Tax Reporter ¶1007-300
HMRC Guidance – NIM10009

Directors

Commentary – Tax Reporter ¶1022-700

Equivalent values

Commentary – Tax Reporter ¶1005-750

History

Commentary – Tax Reporter ¶1005-775

Primary and secondary contributions

Commentary – Tax Reporter ¶1005-575 ; Tax Reporter ¶1005-600

State retirement pension

Commentary – Tax Reporter ¶1030-400

Tables method

Commentary – Tax Reporter ¶1006-475