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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.2 Employment, earnings and Class 1, 1A and 1B contributions /Class 1 National Insurance contributions / E8.269C Waiver of collection of NIC

E8.269C Waiver of collection of NIC

Personal and employment tax

The local HMRC office is empowered to waive both employer's and employee's Class 1 contributions to an unlimited extent if 'there was genuine and reasonable doubt about the class of contributions

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

I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

D1.8101 Groups of companies

I3.367 Fall in value relief—changes in interests in land

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

E8.271 Liability for Class 1A contributions

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1318 Special mixed fund rules

C3.305 Rollover relief—time limit for acquisition of replacement assets

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B5.846 Charities and close companies

D6.711 Liquidation—capital gains implications

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.202 Capital receipts

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