E4.1016 Step Six—National Insurance Contributions

Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.10 Provision of services through an intermediary (IR35) /The deemed employment payment / E4.1016 Step six—National Insurance contributions

Commentary

Personal and employment tax

Step six in calculating the deemed employment payment is to deduct NIC paid during the year by the intermediary in respect of the worker.

For the purposes of the calculation, NIC should be calculated on an annual basis irrespective of whether the worker is

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E4.507S Operation of the charge on securities with artificially enhanced market value

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

I3.750 POAT—introduction to existing arrangements

E8.810 Application for a National Insurance number

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