National Insurance Contributions 2020/21

by Sarah Bradford

National Insurance Contributions 2020/21 covers all classes of UK National Insurance contributions, explaining where a liability arises under each class and how to calculate that liability, as well as describing the associated administrative requirements. It also considers international issues for British citizens working abroad and foreign nationals working in the UK.

This new edition has been updated to

- The rates and allowances applied for 2020/21
- Changes to the off-payroll working rules – delayed until April 2021
- National Insurance implications of Covid-19 Support measures
- Extension of the Class 1A charge to apply to taxable termination payments in excess of £30,000 and taxable sporting testimonials in excess of £100,000
- NIC impact of the UK leaving the EU on 31 January 2020 and the transitional rules applying to 31 December 2020

This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice

448 pages, Paperback

Published November 5, 2020

About the author

Educated at St. Mary’s Convent, Shaftesbury Dorset, where she won a State Scholarship and at Lady Margaret Hall, Oxford, where she won a College Scholarship in History, Sarah Bradford is an historian and biographer who has travelled extensively, living in the West Indies, Portugal and Italy. She speaks four languages which have been invaluable in her research for her various books, particularly The Englishman’s Wine, the Story of Port (the first book on the subject written by a woman), Portugal and Madeira. She worked in the Manuscript Department of Christie’s London, travelling for the Department and valuing manuscripts from the fifteenth to twentieth centuries, an experience which enabled her to write Cesare Borgia (used by the BBC as the source of their series ‘The Borgias’, for which she wrote the novelisation of the scripts) and, most recently, Lucrezia Borgia