Class 1 exclusions

Commentary – Tax Reporter ¶1006-733

Class 2 contributions

Legislation/Regulatory – SI 2001/1004 reg. 147, 148

Class 3 contributions

Legislation/Regulatory – SI 2001/1004 reg. 147, 148

Living expenses, trade/profession or vocation

Legislation/Regulatory – SP A16

Migrant workers

– see Migrant workers

Modification of regulations

Legislation/Regulatory – SSCBA92 s. 119

PAYE

Commentary – Tax Reporter ¶406-140
Case Law – Bootle v Bye (HMIT); Wilson v Bye (HMIT)

Payment of contributions

Legislation/Regulatory – SI 2001/1004 reg. 146

Private residence relief

– see Private residence relief

Residence

– see also Residence

Full-time employment, meaning

Legislation/Regulatory – IRInt. 40

Status of accompanying spouse

Legislation/Regulatory – ESC A78

Seafarers

– see Seafarers' earnings deductions

Travel expenses

– see also Travel expenses

Generally

Legislation/Regulatory – SI 2001/1004 Sch. 3, Pt. VIII, para. 4-5