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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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Class 1 NICs: Expenses and allowances: Criminal record checks for airport staff

Regulation 25 and paragraph 11 of Part 10 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

From 1s t July 2003 all airport staff with access to aircraft are required by law to undergo, and pay for, criminal record checks. This was introduced as part of the security clampdown following the events of September 11t h 2001.

Tax relief has been provided in respect of the cost of these checks by adding the fees to the table of allowable fees and subscriptions at section 343 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) (previously section 201 of the Income and Corporation Taxes Act 1988).

As regulation 25 and paragraph 11 of Part 10 of Schedule 3 to the Social Security (Contributions) Regulations 2001 specifically provide a disregard for payments deductible for tax purposes under section 343 of ITEPA 2003 it follows that the inclusion of the cost of criminal record checks for airport staff in the rewritten version of that provision also extends the NICs disregard to such costs.

You should not, therefore, include in gross pay for NICs purposes any payment made by an employer in connection with the cost of criminal record checks required by airport staff.

See NIM05695 for general information about the disregard applicable to the payment of fees and subscriptions for members of professional bodies, and EIM32880 for information regarding the tax position.