National Insurance

11 April 2024

Rates, allowances and limits for National Insurance
HMRC’s summary of rates, allowances and limits for National Insurance for 2024/25

05 April 2024

Voluntary National Insurance contributions
Applying to HMRC to pay voluntary Class 2 or 3 National Insurance contributions for periods of living or working abroad

18 January 2024

Child Benefit and National Insurance Credits - a brief update from HMRC
National Insurance Credits for parents and carers for tax years where they have not claimed Child Benefit

17 January 2024

Paying voluntary National Insurance contributions when abroad
HMRC’s guidance on paying voluntary National Insurance for periods abroad

10 January 2024

NIC cuts now in force
The reduction in the employee (primary Class 1) main rate of National Insurance from 12% to 10%, which came into effect from 6 January 2024

19 December 2023

Relevant Motoring Expenditure - impact of recent Upper Tribunal decision on National Insurance contributions
The consequences of HMRC’s loss in the recent Upper Tribunal case of Wilmott Dixon and Laing O’Rourke, which determined that the types of payments that can fall within the definition of Relevant Motoring Expenditure is wider than HMRC’s previous application, and how to claim a repayment

15 December 2023

Class 3 NIC
The purposes of Class 3 NIC

14 December 2023

Class 2 NIC
The purposes of Class 2 NIC

14 December 2023

Class 1 NIC - an outline
The purposes of Class 1 NIC

13 December 2023

Class 4 NIC - an outline
The purposes of Class 4 NIC

13 December 2023

National Insurance - an outline
The scope of National Insurance contributions

11 December 2023

NIC cuts - the consequences
The consequences of the cuts in employee and self-employed National Insurance (NICs), that have received little attention