NIM02085 - Class 1 NICs : Earnings of employees and office holders : Company car
The provision of a company car is a benefit in kind and does not attract a Class 1 liability. See NIM16001 onwards in respect of liability for Class 1A NICs.
The provision of a company car is a benefit in kind and does not attract a Class 1 liability. See NIM16001 onwards in respect of liability for Class 1A NICs.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).