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For the particular benefit of payroll system developers, HMRC has published samples of the P11 and P14/P60 forms that will be used for the 2009/10 tax year.  They reveal the way in which NICs will be recorded and reported following the introduction, from April 2009, of the “upper accrual point” (UAP).  The UAP is the new fixed-value threshold that lies between the earnings threshold (ET) and the upper earnings limit (UEL).

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