National Insurance contributions

Providing comprehensive resources to help you stay current in National Insurance contributions. Count on us for latest news and analysis, access to relevant cases, legislation and expert commentary.

We have written detailed tax guidance about national insurance contributions in order that you can provide the latest thinking.

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Popular Articles

Consortium relief

IntroductionConsortium relief enables losses of a consortium company to be transferred to consortium members in proportion to the consortium member’s interest in the consortium company, and vice versa. Consortium relief is a flexible relief which is available in several different scenarios which are

19 Oct 2021 22:59 | Produced by Tolley Read more Read more

Subsistence expenses

IntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel. See the Travel expenses guidance note for more information of when

05 Jan 2022 14:31 | Produced by Tolley in association with Philip Rutherford Read more Read more

Corporate interest restriction ― calculating tax-interest expense amounts and tax-EBITDA

Why do we need to calculate these amounts?This guidance note sets out details of the initial calculations a group will need to undertake for the purposes of the corporate interest restriction (CIR) regime. For a general overview of the regime, see the Corporate interest restriction ― overview

19 Oct 2021 23:05 | Produced by Tolley Read more Read more