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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.4 Class 3 and Class 3A contributions /Provisions relating to Class 3 contributions / E8.406 Appropriation of Class 3 contributions

E8.406 Appropriation of Class 3 contributions

Personal and employment tax

Class 3 national insurance contributions are voluntary and may be made either where no other contribution is due, or in addition to other contributions, in order to establish

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I7.323 APR and successions

D1.8101 Groups of companies

I9.421 Situs of simple contract debts for IHT

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

C1.106A Annual exempt amount

B2.413 Car hire

B5.820 Charity's profits of trade—general liability to income tax

E4.1118 Calculation and payment of tax due on retrospective income

B2.319 Duality of purpose—apportionment of the expenditure

I5.221 Lifetime termination of QIIP—general

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B5.101 What is 'farming' and 'market gardening'

D6.711 Liquidation—capital gains implications

C2.1016 Option to subscribe for shares in a company (share warrants)

E3.192 CGT loss relief on disposal of EIS shares

C3.1706 PPR relief where there is job-related accommodation

D4.412 CFCs—excluded territories exemption

E6.102K Statutory residence test—the definition of a 'home'

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