Checklist: New NIC page launched
The Inland Revenue has set up a frequently asked questions on national insurance contributions for the self employed page on its redesigned website.
It can be viewed by clicking here.
More information has been provided by the Revenue on the agreements and elections for the treatment of employer or secondary NICs on share option gains in relation to employee share schemes.
The Approved UK Custodian and UK Intermediaries List has been updated and be of interest to those (mostly securities dealers) who pay or receive manufactured overseas dividends.