Peter Arrowsmith, FCA
NATIONAL INSURANCE CONSULTANCY
Specialist technical support and other services for professionals
Published Articles
On this page are listed articles that have been published in the professional press.
IMPORTANT NOTE: Any articles reproduced here are as published and for reference and historical record only. Superseded material is not highlighted as such. For this and other reasons no action should be taken - or maintenance of the status quo accepted - without taking full professional advice.
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Publication |
Issue Date |
Title/Details |
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Tolley's Practical Tax Newsletter |
27 January 2012 |
The long and winding road - the Government’s current moves to harmonise ‘the operation of’ tax and NIC |
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TAXline |
January 2012 |
It’s the wrong time! - mistimed payments and the earnings period rules |
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TAXline |
October 2011 |
Never the twain shall meet - issues regarding entertainers and ‘IR35’ |
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TaxationWeb |
July 2011 |
"Missing" National Insurance Contributions - What's The Real Story? |
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TAXline |
July 2011 |
Know your limits – part 2 - maximum NICs where there is both employment and self-employment |
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TAXline |
April 2011 |
Know your limits – part 1 - maximum NICs if there is more than one employment |
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Tolley's Practical NIC Newsletter |
February 2011 |
Merging NIC and tax - the Mirrlees Review |
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Taxation |
6 January 2011 |
Sssh! Can you keep a secret? - an examination of the EC regulations that came into effect on 1 May 2010 |
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TAXline |
January 2011 |
In ‘case’ of need - why the recent proliferation of NIC cases at the Tribunal? |
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Tolley's Practical NIC Newsletter |
November 2010 |
NIC Bill - NIC Bill and contribution rate increases |
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Taxation |
11 November 2010 |
Pity
the French? - the NIC effects of changing |
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Tolley's Practical NIC
Newsletter |
September 2010 |
NIC(e) Holiday? -
the new Regional NIC Holiday scheme |
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Tolley's Practical NIC Newsletter |
August 2010 |
NIC – efficient administration - what the National Audit Office found out about HMRC |
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Tolley's Practical NIC Newsletter |
July 2010 |
The real 2010 Budget - the 22 June 2010 announcements as they affect NIC |
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TAXline |
July 2010 |
No charity from HMRC - NIC for charities and informal groups |
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Tolley's Practical NIC Newsletter |
June 2010 |
Where next for NIC? - a pre-Emergency Budget look at the parties’ election promises. All is not as it seems on first reading |
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TAXline |
April 2010 |
Not the ‘deficiency notice’ - NIC gap years |
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Tolley's Practical NIC Newsletter |
January 2010 |
The aftermath - PBR announcements on the NIC structure are considered |
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TAXline |
January 2010 |
Equality beckons - state pension age for women |
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Tolley's Practical NIC Newsletter |
October 2009 |
Official error? - difficulties for those wishing to pay extra years Class 3 outside the usual six year time limit |
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Tolley's Practical NIC Newsletter |
October 2009 |
NIC Holiday? - what’s the connection between the New Disclosure Opportunity, Class 1A NIC and foreign holiday homes? |
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TAXline |
October 2009 |
The times they are a-changing - forthcoming state pension changes |
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Tolley's Practical NIC Newsletter |
August 2009 |
The sweet smell of success! - following the Benchdollar case, HMRC might be able to collect outside the six year time limit in some cases |
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TAXline |
July 2009 |
At a loss? - NIC relief for tax losses |
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Tolley's Practical NIC Newsletter |
March 2009 |
Get Carter - what might Lord Carter think of HMRC e-services? |
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TAXline |
March 2009 |
The time has come! - introduction of the Upper Accrual Point |
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Taxation |
26 February 2009 |
Get to the point! - the consequences of the new upper accrual point from 6 April 2009 |
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Tolley's Practical NIC Newsletter |
February 2009 |
Time to pay - an extended Class 3 time limit is about to expire |
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TAXline |
January 2009 |
State pension – Happy Birthday - funding the state pension then (1909) and now |
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TAXline |
October 2008 |
Can’t we just follow the tax rules? – NIC differences with directors overdrawn accounts |
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Tolley's Practical NIC Newsletter |
August 2008 |
Payrolling benefits in kind - a look at the consultation responses |
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TAXline |
July 2008 |
Pensions for free! - not quite, but how to save on voluntary contributions |
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Tolley's Practical NIC Newsletter |
June 2008 |
‘Alignment’ – the end of the myth? - late tax changes blow a hole in alignment policy as NIC thresholds remain unchanged |
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TAXline |
April 2008 |
Sorry – my myth-take! - common myths dispelled |
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Tolley's Practical NIC Newsletter |
January 2008 |
Perfect holiday reading! - a review of the consultation document on payrolling benefits and expenses |
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TAXline |
January 2008 |
The Generation Game - 2007 Budget and Pre Budget Report announcements |
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Taxation |
20 December 2007 |
Return to sender - a small victory for sub-postmasters |
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Tolley's Practical NIC Newsletter |
December 2007 |
Smoke and mirrors? - a review of the Treasury PBR document on tax/NIC alignment |
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Taxation |
8 November 2007 |
Exactly what are we saving for? - the Pre Budget Report and introduction of an ‘upper accrual point’ |
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Tolley's Practical NIC Newsletter |
October 2007 |
The Long, Good Friday revisited - HMRC overrides the mistimed payments for Bank Holidays, etc. How might employees be affected by this? |
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TAXline |
October 2007 |
NIC avoidance – avoid simple errors! - many common errors are easily avoided |
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Taxation |
19 July 2007 |
It all depends … - state pensions, spouses entitlements and taxation |
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TAXline |
July 2007 |
NIC earnings periods – directives - non-directors with annual, etc earnings periods |
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TAXline |
April 2007 |
National Insurance for directors - some key aspects that are commonly overlooked |
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TAXline |
January 2007 |
National Insurance – categorisation by regulation - how different ‘employments’ are treated |
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Taxation |
30 November 2006 |
HMRC negligence? - nothing to do with NIC this time; rather how HMRC wished to teach me how to draw up my accounts! |
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Tolley's Practical NIC Newsletter |
October 2006 |
There and back again - a quiet change to advice on recovering employee under-deductions |
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TAXline |
October 2006 |
A blast from the past - personal liability notices |
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TAXline |
July 2006 |
NIC and working abroad - an outline of the basics |
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TAXline |
April 2006 |
Recovering Statutory Payments - the rules explained |
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Tolley's Practical NIC Newsletter |
April 2006 |
Long Earnings Periods – IV - annual earnings periods. The final part of this series looks at two further types of directive for non-director employees |
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Taxation |
6 April 2006 |
Taxing the lump – tax liabilities on the new State Pension lump sum after a deferral |
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Tolley's Practical NIC Newsletter |
February 2006 |
Long Earnings Periods – III - annual earnings periods. Part three considers directives for non-director employees |
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TAXline |
January 2006 |
Obtaining NIC repayments - how to go about it |
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Tolley's Practical NIC Newsletter |
December 2005 |
Long Earnings Periods – II - annual earnings periods. Part two in the series looks at changes in Category Letter (pension age, reduced rate, contracted-out) and related matters |
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Tolley's Practical NIC Newsletter |
October 2005 |
Long Earnings Periods – I - annual earnings periods. Part one of a series of articles looks at the basic position for directors and the three methods of calculation |
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TAXline |
October 2005 |
Paying NIC arrears – not! - is there a six year time limit for NICs or not? |
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Tolley's Practical NIC Newsletter |
July 2005 |
Less joy for complainers? - The Adjudicator's Annual Report to March 2005 |
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TAXline |
July 2005 |
The effects of contracting out - benefit and contribution implications of having contracted out status |
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Tolley's Practical NIC Newsletter |
June 2005 |
Taxation of Lump Sums - How state pension lump sums arising from deferment of claim will be taxed from April 2006 |
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Tolley's Practical NIC Newsletter |
May 2005 |
Approaching A Hundred ... Not Out? - An overview of the way that the current NIC system has developed and evolved from the old NHS 'Stamp' |
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TAXline |
April 2005 |
Crossing the border? - Class 1/Class 1A division and common traps |
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Tax Journal |
21 March 2005 |
An Annual Chore - Annual Earnings Periods for directors and others |
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Tolley's Practical NIC Newsletter |
February 2005 |
Remember Rebates? - a possible repayment opportunity for employers with a pension scheme and deferred employees. |
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Tolley's Practical NIC Newsletter |
January 2005 |
Hello, Newcastle. Is There Anybody There? - Strange goings on at NICO |
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TAXline |
January 2005 |
Self-Employed NIC - some Class 2 issues. |
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Tolley's Practical NIC Newsletter |
December 2004 |
New Time Limit For Class 3 Arrears - an unpublished extension. |
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Payroll Managers Review |
December 2004 |
The
due date? - changes to the Statutory Maternity Pay scheme following the |
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Tolley's Practical NIC Newsletter |
November 2004 |
Beware Dodgy Pension Forecasts - some forecasts issued by NICO may not be all that they seem. (See also TPN, January 2005). |
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Payroll Managers Review |
November 2004 |
Child's play - new tax and NIC childcare reliefs from April 2005. |
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TAXline |
October 2004 |
NIC - Making it count - How contributions count for benefits |
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Payroll Managers Review |
September 2004 |
Out Of Step? - recovering Class 1 contributions on non cash earnings. |
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Tolley's Practical NIC Newsletter |
August 2004 |
Doing Better - the Adjudicator's Annual Report to March 2004. |
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Payroll Managers Review |
May 2004 |
Are you qualified? - what constitutes a 'qualifying year'. |
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Tolley's Practical Tax Newsletter |
30 January 2004 |
Persistence pays - Class 3 refunds from April 2000 where an employee has been seconded to a non-EC and non-reciprocal agreement country. |
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Tolley's Practical NIC Newsletter |
December 2003 |
The Good News And The Bad News - a change concerning the interaction of Class 1 and Class 4 contributions for subpostmasters. But there may be a catch. |
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Tolley's Practical NIC Newsletter |
October 2003 |
The Good Old Days - the Inland Revenue's deficiency notice catch-up exercise and what to do when a notice is received. |
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Tolley's Practical NIC Newsletter |
September 2003 |
Say You're Sorry - go on, say it! - the Adjudicator's Annual Report to March 2003. |
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Tolley's Practical Tax Newsletter |
15 August 2003 |
Never knowingly overpaid! - Salary, dividends, directors, National Minimum Wage, Working Time Regulations. |
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Tolley's Practical NIC Newsletter |
August 2003 |
Fahrenheit 451 - compulsory electronic filing of employers returns and incentives for small employers. |
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Tolley's Practical NIC Newsletter |
July 2003 |
It's All An Act! - changes in respect of actors and some other entertainers. In some cases refunds may be claimed from 1998 to 2003. |
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Payroll Managers Review |
January 2003 |
Get out your pruning shears - making use of the earnings periods rules; directives. |
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Tolley's Practical NIC Newsletter |
November 2002 |
Self-assessing National Insurance contributions - Class 4, maximum liability, deferment. |
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Tolley's Practical NIC Newsletter |
November 2002 |
2003/04 Approaches! - changes consequent upon the extension of employees liability above the Upper Earnings Limit. |
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Payroll Managers Review |
October 2002 |
NI alignment ... ... more or less! - a review of 'harmonisation' steps since the 1999 merger. |
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Tolley's Practical NIC Newsletter |
August 2002 |
The Cat's Out of the Bag - the Adjudicator's Annual Report for the year ended March 2002. |
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Tolley's Practical NIC Newsletter |
July 2002 |
Applying for credit - changes in Home Responsibilities Protection and the need to make a positive claim in some circumstances. |
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Payroll Managers Review |
March 2002 |
Watch out! Even more Class 1A traps!- making good benefits, ex-gratia payments, mobile phones and more. (Continued from January 2002) |
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Payroll Managers Review |
January 2002 |
Don't ring us, we'll ring you ... - home telephone costs, Class 1 and Class 1A contributions. (Continues March 2002) |
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Tolley's Practical NIC Newsletter |
November 2001 |
Class 1A Pot-Pourri - penalties, old payroll method, cessations and successions. |
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Tolley's Practical NIC Newsletter |
October 2001 |
Adjudicator's Annual Report - for the year ended March 2001. |
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Tolley's Practical NIC Newsletter |
July 2001 |
Class 1A Returns - more oddities. |
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Tolley's Practical NIC Newsletter |
July 2001 |
Where Now For NICs? - the future of NIC and 'harmonisation'. |
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Tolley's Practical NIC Newsletter |
May 2001 |
Class 1A Returns - guidance on common problem areas |
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Payroll Managers Review |
May 2001 |
Developments in NI: will they affect you? - stakeholder pensions, working sheets, inspection powers. |
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Payroll Managers Review |
April 2001 |
Contributory principle - the last taboo? - 'Simplifying NIC for Employers' consultation. |
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Tolley's Practical NIC Newsletter |
March 2001 |
Intermediaries - Uncertain Legislation? - deductions from salary, CWG2 guidance. |
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Payroll Managers Review |
March 2001 |
Exercise your option to elect to pay NICs! - November 2000 'freezing' elections. |
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Tolley's Practical NIC Newsletter |
February 2001 |
Collecting What isn't Due? - tactics employed by the Inland Revenue to collect money. |
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Tolley's Practical NIC Newsletter |
February 2001 |
Intermediaries - An Uncertain Future? - further developments, conjecture and Inland Revenue FAQs. |
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Updated 28/3/2012