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: civic dignitaries' and councillors’ allowances: general

See NIM02010 for general guidance on the meaning of “earnings” and NIM05010 for general information relating to the treatment of expenses for NICs purposes.

The paragraphs detailed below explain how the legislation comprised in regulation 25 and Schedule 3 to the Social Security (Contributions) Regulations 2001 affects the treatment of certain types of expenses payments made to civic dignitaries, and NIM05646 provides guidance on how to assess Class 1 NICs for councillors and civic dignitaries

The following paragraphs provide information about the NICs treatment of certain expenses which are reimbursed to councillors

See EIM65960 for general information about the types of allowances payable to councillors and civic dignitaries, and EIM65970 for guidance on the tax treatment.

  1. NIM05641
    Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Civic dignitaries' clothing expenses
  2. NIM05642
    Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Payment to Civic dignitaries in respect of charitable donations
  3. NIM05643
    Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Civic dignitaries' entertainment expenses
  4. NIM05644
    Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Civic dignitaries' travel expenses
  5. NIM05645
    Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Civic dignitaries' mileage allowances
  6. NIM05646
    Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Assessing Class 1 NICs
  7. NIM05648
    Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Councillors' expenses: General
  8. NIM05649
    Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Councillors' travel expenses
  9. NIM05650
    Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Councillors' postage & stationery expenses
  10. NIM05651
    Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Councillors' telephone expenses
  11. NIM05652
    Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Councillors' expenses for secretarial assistance
  12. NIM05653
    Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Councillors' expenses for hire of rooms
  13. NIM05654
    Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Councillors' household expenses