National Insurance Contributions 2022/23

National Insurance Contributions 2022/23 cover

National Insurance Contributions 2022/23

Quantity
Pre-order. Available 25 Aug 2022
£120.00

Payment for this pre-order will be taken when the item becomes available

Description

National Insurance Contributions 2022/23 covers all classes of UK National Insurance contributions, explaining where a liability arises under each class and how to calculate that liability, as well as describing the associated administrative requirements. It also considers international issues for British citizens working abroad and foreign nationals working in the UK.

This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.

Table of Contents

1 Overview of the National Insurance system
2 Categorisation of earners
3 Class 1 National Insurance contributions
4 Class 1A National Insurance contributions
5 Class 1B National Insurance contributions
6 Class 2 National Insurance contributions
7 Class 3 and Class 3A National Insurance contributions
8 Class 4 National Insurance contributions
9 International considerations
Appendices
Appendix 1 Class 1 NIC rates and thresholds
Appendix 2 Class 1A NIC rates
Appendix 3 Class 1B NIC rates
Appendix 4 Class 2 NIC rates
Appendix 5 Class 3 NIC rates
Appendix 6 Class 3A Voluntary NIC rates
Appendix 7 Class 4 NIC rates

Product details

Published 25 Aug 2022
Format Paperback
Edition 1st
Extent 464
ISBN 9781526523730
Imprint Bloomsbury Professional
Dimensions 234 x 156 mm
Series Core Tax Annuals
Publisher Bloomsbury Publishing

About the contributors

Author

Sarah Bradford

Sarah Bradford BA(Hons), FCA, CTA (Fellow) is the…