HMRC internal manual

National Insurance Manual

NIM05642 - Class 1 NICs: Expenses and allowances: Civic dignitaries' and Councillors’ allowances: Payment to Civic dignitaries in respect of charitable donations

This is in accordance with regulation 25 and paragraph 9 of Part 8 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) which provides for the exclusion of business expenses.