Widely regarded as the 'Bible' of NIC law.
Published: 24 July, 2026
Updated annually, this comprehensive guide provides practical answers to questions on NIC compliance, planning and mitigation. Written in Tolley’s clear, accessible style, it supports tax practitioners at every level and accountants working in commerce. Its broad coverage helps you understand the implications of current requirements and forthcoming changes, so you can advise and plan with confidence. Author is Chris Thorpe CTA (Fellow).
• Updated NIC commentary for 2026-27, including the practical impact of Finance Act 2026
• Latest rates, thresholds and worked examples for employers and workers
• Overseas and employment-status updates where NIC treatment is affected