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HMRC internal manual

National Insurance Manual

Exemptions: contents

  1. NIM02416
    Class 1: Vouchers - non-cash vouchers - exemptions - table of exemptions
  2. NIM02417
    Class 1: Vouchers - non-cash vouchers - exemptions - fuel provided for company cars or vans available for private use
  3. NIM02418
    Class 1: Vouchers - non-cash vouchers - exemptions - incidental overnight expenses
  4. NIM02419
    Class 1: Vouchers - non-cash vouchers - exemptions - passenger transport undertakings under pre-26th March 1982 arrangements
  5. 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
  6. NIM02421
    Class 1: Vouchers - non-cash vouchers - exemptions - transport between work and home for disabled employees
  7. NIM02422
    Class 1: Vouchers - non-cash vouchers - exemptions - provision of cars for disabled employees
  8. NIM02423
    Class 1: Vouchers - non-cash vouchers - exemptions - transport home: late night working and failure of car-sharing arrangements
  9. NIM02424
    Class 1: Vouchers - non-cash vouchers - exemptions - works transport services
  10. NIM02425
    Class 1: Vouchers - non-cash vouchers - exemptions - support for public bus services
  11. NIM02426
    Class 1: Vouchers - non-cash vouchers - exemptions - cycles and cyclists’ safety equipment
  12. NIM02427
    Class 1: Vouchers - non-cash vouchers - exemptions - travelling and subsistence during public transport strikes
  13. NIM02428
    Class 1: Vouchers - non-cash vouchers - exemptions - recreational benefits
  14. NIM02429
    Class 1: Vouchers - non-cash vouchers - exemptions - annual parties and functions
  15. NIM02430
    Class 1: Vouchers - non-cash vouchers - exemptions - armed forces’ leave and travel facilities
  16. NIM02431
    Class 1: Vouchers - non-cash vouchers - exemptions - subsidised meals
  17. NIM02432
    Class 1: Vouchers - non-cash vouchers - exemptions - small gifts of vouchers and tokens by third parties
  18. NIM02433
    Class 1: Vouchers - non-cash vouchers - exemptions - offshore oil and gas workers: mainland transfers
  19. NIM02434
    Class 1: Vouchers - non-cash vouchers - exemptions - suggestion awards
  20. NIM02435
    Class 1: Vouchers - non-cash vouchers - exemptions - long service awards
  21. NIM02436
    Class 1: Vouchers - non-cash vouchers - exemptions - small gifts from third parties
  22. NIM02437
    Class 1: Vouchers - non-cash vouchers - exemptions - meal vouchers
  23. NIM02438
    Class 1: Vouchers - non-cash vouchers - exemptions - provided by third party other than employer
  24. NIM02439
    Childcare up to 5 April 2005: contents