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  1. Home
HMRC internal manual

National Insurance Manual

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

NIM01295 - Class 1 structural overview: abolition of secondary NICs for those employees under the age of 21: contents

The following guidance relates to the abolition of secondary NICs for those employees under the age of 21.

  1. NIM01296
    Background
  2. NIM01297
    Upper Secondary Threshold
  3. NIM01298
    Category letters
  4. NIM01299
    Assessment
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