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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): season tickets

If an employer buys a season ticket for the employee (see EIM06300):

For tax purposes the employee is assessable for the full cost of the ticket, and

For NICs purposes

  • the employee is liable for primary NICs, and
  • the employer is liable for secondary NICs.

You should tell the employer

  • to enter the relevant details on form P11D, and
  • include the full cost of the ticket in gross pay for NIC.