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.