HMRC internal manual

National Insurance Manual

NIM05644 - Class 1 NICs: Expenses and allowances: Civic dignitaries' and Councillors’ allowances: Civic dignitaries’ travel expenses

Paragraph 3 of Part 8of Schedule 3 to the Social Security (Contributions) Regulations 2001 was regulation 19(1)(zg) of the Social Security (Contributions) Regulations 1979 (SI 1979 No 571) prior to 6 April 2001, and that provision was introduced with effect from 1 October 1998 to fully align the NICs treatment of travel and subsistence payments with the tax treatment. Although regulation 19(1)(zg) was not introduced until October 1998 the actual treatment of travel and subsistence expenses was aligned from 6 April 1998 - from the date the new travel rules became operative for tax purposes.

See NIM06240 and EIM 32005, previously SE32000, for general guidance on the rules which apply in respect of travel expenses from 6 April 1998.