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HMRC internal manual

National Insurance Manual

From:: HM Revenue & Customs
Published: 11 April 2016
Updated:: 5 June 2025 - See all updates

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NIM01000CO
NIM02000

NIM02238 - Class 1 NICs : Earnings of employees and office holders : Medical suspension payments under the Employment Rights Act 1996

See NIM07011 for guidance.

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