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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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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.