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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 [ 

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](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim05719) foran example.