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  1. Home
HMRC internal manual

National Insurance Manual

From:
HM Revenue & Customs
Published
11 April 2016
Updated:
5 June 2025 - See all updates
  1. Back to contents
  2. NIM01000CO
  3. NIM01200

NIM01305 - Class 1 structural overview: abolition of secondary NICs for apprentices under the age of 25: contents

The following guidance relates to the abolition of secondary NICs for apprentices under the age of 25.

  1. NIM01306
    Background
  2. NIM01307
    Definition
  3. NIM01308
    Evidence
  4. NIM01309
    Apprentice Upper Secondary Threshold
  5. NIM01310
    Category letters
  6. NIM01311
    Assessment
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