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HMRC internal manual

National Insurance Manual

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Rates paid are at or below the authorised rates


Where an employer’s mileage rates for business travel for periods to 5 April 2002are paid at, or below, the Inland Revenue’s Authorised Mileage Rates (AMRs) (seeSE31860) for up to 4,000 miles, no Class 1 NICs are due. This applies irrespective of thelevel of an employee’s business mileage – see NIM05719 foran example.