Source CurrencyAugust 2024. This updated annual answers virtually every point or query for compliance, planning or NIC mitigation purposes. Written in the clear style typical of Tolley publications, it is easily accessible for all levels of tax practitioner or accountant in commerce. Full coverage of a broad range of issues ensures that you are fully aware of all the implications of current and future changes. This edition of Tolley’s National Insurance Contributions has been fully updated to include relevant tax, employment and National Insurance legislation up to and including Finance (No 2) Act 2024, along with previous amendments to NIC legislation and regulations. Recent years have seen significant changes to the NIC system, and this edition includes reference to each of these, including all the latest NIC rates and changes. Worked examples have also been added and updated for 2024–25. Also included in this edition are changes in respect of self-employed workers, including the withdrawal of compulsory Class 2 NICs for 2024/25. As well as recent case law developments relating to National Insurance, updated details of National Insurance forms, leaflets and other relevant guidance has also been included.