Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Class 1 NICs: Expenses and allowances: contents

  1. NIM05010
    Class 1 NICs: Expenses and allowances: Introduction
  2. NIM05020
    Class 1 NICs: Expenses and allowances: Business expenses
  3. NIM05030
    Class 1 NICs: Expenses and allowances: Evidence necessary to identify business expenses
  4. NIM05500
    Class 1 NICs: Expenses and allowances: Dispensations: contents
  5. NIM05600
    Class 1 NICs: Expenses and allowances: Recording expenses payments
  6. NIM05610
    Class 1 NICs: Expenses and allowances: Call-out expenses
  7. NIM05615
    Class 1 NICs: Expenses and allowances: Car, motor cycle and cycle parking fees: contents
  8. NIM05630
    Class 1 NICs: Expenses and allowances: Car parking fines
  9. NIM05635
    Class 1 NICs: Expenses and allowances: Congestion charges
  10. NIM05640
    Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: General
  11. NIM05657
    Class 1 NICs: Expenses and allowances: Clothing and uniform allowances
  12. NIM05659
    Class 1 NICs: Expenses and allowances: Criminal record checks for airport staff
  13. NIM05660
    Class 1 NICs: Expenses and Allowances: Fuel expenses/ Fuel provisions: contents page updated
  14. NIM05665
    Class 1 NICs: Expenses and allowances: Employee liability insurance
  15. NIM05670
    Class 1 NICs: Expenses and allowances: Entertainment expenses
  16. NIM05680
    Class 1 NICs: Expenses and allowances: Expenses based on an estimate of costs
  17. NIM05681
    Class 1 NICs: Expenses and allowances: Disclosure and Barring Services
  18. NIM05682
    Class 1 NICs: Expenses and allowances: Household expenses - payments to reimburse additional costs
  19. NIM05684
    Class 1 NICs: Expenses and allowances: Lorry drivers - subsistence allowances
  20. NIM05685
    Class 1 NICs: Expenses and allowances: Meal allowances
  21. NIM05688
    Class 1 NICs: Expenses and allowances: Medical expenses of employees working outside the UK
  22. NIM05690
    Class 1 NICs: Expenses and allowances: Membership of a club
  23. NIM05692
    Class 1 NICs; Expenses and allowances: Members of Parliament Expenses
  24. NIM05695
    Class 1 NICs: Expenses and allowances: Membership of a professional body - payment of fees or subscriptions
  25. NIM05698
    Class 1 NICs: Expenses and allowances: Ministers of religion - reimbursement of household expenses
  26. NIM05700
    Class 1 NICs: Expenses and allowances: Mileage allowances: contents
  27. NIM05770
    Employee Car Ownership Schemes
  28. NIM05800
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: contents
  29. NIM06000
    Class 1 NICs: Expenses and allowances: Overseas allowances
  30. NIM06010
    Class 1 NICs: Expenses and allowances: Incidental overnight expenses (previously Personal incidental expenses or PIEs): contents
  31. NIM06050
    Class 1 NICs: Expenses and allowances: Fuel: contents
  32. NIM06100
    Class 1 NICs: Expenses and allowances: Police rent allowances
  33. NIM06105
    Class 1 NICs: Expenses and allowances: Protection – Vulnerable Groups (Scotland)
  34. NIM06110
    Class 1 NICs: Expenses and allowances: Relocation allowances: contents
  35. NIM06160
    Class 1 NICs: Expenses and allowances: Round sum allowances
  36. NIM06170
    Class 1 NICs: Expenses and allowances: Scale rate payments
  37. NIM06175
    Class 1 NICs: Expenses and allowances: Security licence fees
  38. NIM06180
    Class 1 NICs: Expenses and allowances: Subsistence payments
  39. NIM06190
    Class 1 NICs: Expenses and allowances: Telephone expenses: contents
  40. NIM06230
    Class 1 NICs: Expenses and allowances: Tool allowances
  41. NIM06240
    Class 1 NICs: Expenses and allowances: Travelling expenses: contents
  42. NIM06420
    Class 1 NICs: Expenses and allowances: Working rule agreements