NIM05648 - 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