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HMRC internal manual

National Insurance Manual

Class 1 NICs: expenses and allowances: disclosure and barring services

Paragraph 23 of Part 10 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (SI 2013 No 1142)

From 10t h June 2013 fees paid for disclosure and barring services, known as DBS (by virtue of the Police Act 1997) are disregarded in the calculation of earnings where the fee paid is for:

  • Up dating certificates
  • Criminal record certificates
  • Enhanced criminal record certificates
  • Criminal record certificates: Crown employment
  • Enhanced criminal record certificates: judicial appointments and Crown employment

where the application is made at the same time as an application for the certificate to be subject to up-date arrangements (section116A (4) or (5) of the Police Act).

You should not, therefore, include in gross pay for NICs purposes any payment made by an employer in connection with these fees.