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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid after 6.4.02: Contents

  1. NIM05801
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Introduction and legislation
  2. NIM05802
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Main features of the NICs motoring expenses scheme
  3. NIM05803
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Alignment with tax on approved mileage payments
  4. NIM05804
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Class of NICs due
  5. NIM05805
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Types of motoring expenses
  6. NIM05806
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Liability for Class 1 NICs - restriction of the specific and distinct business expense rule
  7. NIM05810
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Calculating the amount liable for Class 1 NICs
  8. NIM05815
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Relevant motoring expenditure - general
  9. NIM05816
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Relevant motoring expenditure - mileage allowance payments
  10. NIM05817
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Relevant motoring expenditure - regular lump sum payments
  11. NIM05818
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Relevant motoring expenditure - one-off lump sum payments
  12. NIM05819
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Relevant motoring expenditure - payments using credit cards or fuel agency cards
  13. NIM05820
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Relevant motoring expenditure - pecuniary liabilities
  14. NIM05821
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Relevant motoring expenditure - payments for private use of a vehicle
  15. NIM05825
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Relevant motoring expenditure exclusions - examples
  16. NIM05827
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Relevant motoring expenditure: Comparison with mileage allowance payments
  17. NIM05830
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: The qualifying amount - definition
  18. NIM05831
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: The qualifying amount - Identifying the business miles travelled
  19. NIM05833
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Use of the Inland Revenue Approved Mileage Rate
  20. NIM05834
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Motoring expenses less than the qualifying amount
  21. NIM05835
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Relevant motoring expenditure exceeds the qualifying amount
  22. NIM05836
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Mileage allowance relief - effect on NICs
  23. NIM05837
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Employer restricts the amount of business mileage paid
  24. NIM05840
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Calculating Class 1 NICs - example - mileage allowance paid for all business miles travelled
  25. NIM05841
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Calculating Class 1 NICs - example - mileage allowance not paid for all business miles travelled
  26. NIM05842
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Calculating Class 1 NICs - example - monthly lump sum and a mileage allowance paid through the payroll
  27. NIM05845
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Determining whether payments are for an employee's use of a qualifying vehicle: Background
  28. NIM05847
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Determining whether payments are for an employee's use of a qualifying vehicle: Establishing the facts
  29. NIM05848
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Determining whether payments are for an employee's use of a qualifying vehicle: Forming a view
  30. NIM05849
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Determining whether payments are for an employee's use of a qualifying vehicle: Example - employer pays regular round sum allowance which is no
  31. NIM05850
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Determining whether payments are for an employee's use of a qualifying vehicle: Local Authority essential and casual car users
  32. NIM05851
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Determining whether payments are for an employee's use of a qualifying vehicle: Health Authority regular and standard car users
  33. NIM05852
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Determining whether payments are for an employee's use of a qualifying vehicle: Civic Dignitaries
  34. NIM05853
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Determining whether payments are for an employee's use of a qualifying vehicle: Methodist ministers
  35. NIM05860
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Determining whether payments are for an employee's use of a qualifying vehicle: Motor cycles
  36. NIM05865
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Determining whether payments are for an employee's use of a qualifying vehicle: Non motorised cycles
  37. NIM05870
    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Determining whether payments are for an employee's use of a qualifying vehicle: Passenger payments