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HMRC internal manual

National Insurance Manual

Class 1 NICs: Expenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ expenses: General

The paragraphs below give some indication of the types of expenses which might be reimbursed and which may be disregarded for NICs purposes. But see NIM05030 for advice about the evidence which will be required to support the expenses being capable of being disregarded when calculating NICs.

NIM05649 Travel expenses
NIM05650 Postage & stationery
NIM05651 Telephone expenses
NIM05652 Secretarial assistance
NIM05653 Hire of rooms
NIM05654 Household expenses