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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Class 1: Vouchers - non-cash vouchers - contents

  1. NIM02413
    Class 1: Vouchers - non-cash vouchers - definition
  2. NIM02414
    Class 1: Vouchers - non-cash vouchers - definition – examples
  3. NIM02415
    Class 1: Vouchers - non-cash vouchers - exemptions
  4. NIM02416
    Class 1: Vouchers - non-cash vouchers - exemptions - table of exemptions
  5. NIM02417
    Class 1: Vouchers - non-cash vouchers - exemptions - fuel provided for company cars or vans available for private use
  6. NIM02418
    Class 1: Vouchers - non-cash vouchers - exemptions - incidental overnight expenses
  7. NIM02419
    Class 1: Vouchers - non-cash vouchers - exemptions - passenger transport undertakings under pre-26th March 1982 arrangements
  8. NIM02420
    Class 1: Vouchers - non-cash vouchers - exemptions - (i) Parking provision at or near work (ii) Goods or services in connection with a taxable car, van or exempt heavy goods vehicle, or money spent on such goods or services
  9. NIM02421
    Class 1: Vouchers - non-cash vouchers - exemptions - transport between work and home for disabled employees
  10. NIM02422
    Class 1: Vouchers - non-cash vouchers - exemptions - provision of cars for disabled employees
  11. NIM02423
    Class 1: Vouchers - non-cash vouchers - exemptions - transport home: late night working and failure of car-sharing arrangements
  12. NIM02424
    Class 1: Vouchers - non-cash vouchers - exemptions - works transport services
  13. NIM02425
    Class 1: Vouchers - non-cash vouchers - exemptions - support for public bus services
  14. NIM02426
    Class 1: Vouchers - non-cash vouchers - exemptions - cycles and cyclists’ safety equipment
  15. NIM02427
    Class 1: Vouchers - non-cash vouchers - exemptions - travelling and subsistence during public transport strikes
  16. NIM02428
    Class 1: Vouchers - non-cash vouchers - exemptions - recreational benefits
  17. NIM02429
    Class 1: Vouchers - non-cash vouchers - exemptions - annual parties and functions
  18. NIM02430
    Class 1: Vouchers - non-cash vouchers - exemptions - armed forces’ leave and travel facilities
  19. NIM02431
    Class 1: Vouchers - non-cash vouchers - exemptions - subsidised meals
  20. NIM02432
    Class 1: Vouchers - non-cash vouchers - exemptions - small gifts of vouchers and tokens by third parties
  21. NIM02433
    Class 1: Vouchers - non-cash vouchers - exemptions - offshore oil and gas workers: mainland transfers
  22. NIM02434
    Class 1: Vouchers - non-cash vouchers - exemptions - suggestion awards
  23. NIM02435
    Class 1: Vouchers - non-cash vouchers - exemptions - long service awards
  24. NIM02436
    Class 1: Vouchers - non-cash vouchers - exemptions - small gifts from third parties
  25. NIM02437
    Class 1: Vouchers - non-cash vouchers - exemptions - meal vouchers
  26. NIM02438
    Class 1: Vouchers - non-cash vouchers - exemptions - provided by third party other than employer
  27. NIM02439
    Class 1: Vouchers - non-cash vouchers - exemptions - childcare up to 5th April 2005
  28. NIM02440
    Non-cash vouchers childcare overview
  29. NIM02441
    Definition of childcare
  30. NIM02449
    Meaning of words in conditions A and B
  31. NIM02450
    Meaning of words in conditions A and B – “registered childcare”
  32. NIM02451
    Meaning of words in conditions A and B – “approved childcare”
  33. NIM02452
    Meaning of words in conditions A and B – childcare that is not “qualifying childcare”
  34. NIM02453
    Meaning of words in conditions A and B – “qualifying week”
  35. NIM02460
    Class 1: Vouchers - non-cash vouchers - calculation of the amount of earnings
  36. NIM02461
    Class 1: Vouchers - non-cash vouchers - calculation of the amount of earnings - the chargeable expense
  37. NIM02462
    Class 1: Vouchers - non-cash vouchers - calculation of the amount of earnings - the chargeable expense - examples
  38. NIM02464
    Class 1: Vouchers - non-cash vouchers - calculation of the amount of earnings - the chargeable expense - voucher provided for two or more employees
  39. NIM02465
    Class 1: Vouchers - non-cash vouchers - calculation of the amount of earnings - the chargeable expense - voucher provided for two or more employees - examples
  40. NIM02471
    The general calculation rule
  41. NIM02472
    The simplified method of calculation where there is a regular monthly payment of vouchers