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HMRC internal manual

National Insurance Manual

Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6.4.02: Relevant motoring expenditure - mileage allowance payments

Payments that fall within the definition of relevant motoring expenditure –Applies from 6 April 2002

Mileage allowance payments – Regulation 22A(3)(a) of the Social Security(Contributions) Regulations 2001 and sections 229(2) of the Income Tax (Earnings andPensions) Act 2003

Payments which fall within the definition of mileage allowance payments, see EIM31210,are relevant motoring expenditure.