NIM01101 - Class 1 structural overview from 6 April 2003 to 5 April 2009: introduction

National Insurance Contributions Act 2002

Changes were made to the structure of Class 1 NICs from 6 April 2003.

»Ê¹ÚÌåÓýappse changes were put into effect by the National Insurance Contributions Act 2002, together with various supporting regulations.

Guidance on these changes can be found at NIM01102 onwards.

»Ê¹ÚÌåÓýapp changes affect the amount of Class 1 NICs due but they do not disturb any of the existing Class 1 rules covering:

  • the date upon which liability arises
  • the methods used to assess liability or
  • the starting point at which liability arises.

Guidance on:

  • those areas of Class 1 NICs liability which are not affected by the changes and
  • the structure of Class 1 NICs before 6 April 2003

can be found at NIM01000 onwards.

Guidance on changes to the structure of Class 1 NICs from 6 April 2009 can be found at NIM01200 onwards.