NIM12019 - Class 1: Calculating Class 1 NICs for Directors: Directors Loan Accounts: Avoidance of double charge
Regulation 22 Social Security (Contributions) Regulations 2001
Regulation 22 SSCR 2001 only treats payments on account of earnings if they are not already liable. »Ê¹ÚÌåÓýappre cannot therefore be any liability under regulation 22 if the payments are already liable earnings under sections 3 and 6 SSCBA 1992.