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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Van and van fuel benefit from 2005/06: Class 1A National Insurance contributions payable by employers

Employers are liable to pay Class 1A National Insurance contributions on most taxablebenefits. This includes van and van fuel benefits.

Full details are in the National Insurance Manual; see the index to Class 1A NICs atNIM13000.