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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6.4.02: Determining whether payments are for an employee’s use of a qualifying vehicle: Forming a view

Introduction

To determine whether payments are RME may involve trying to establish whether thepayments are made for the employee’s use of a qualifying vehicle.Sometimes you will have to establish facts and examine those facts to determine whetherthe payments are for the employee’s use of a qualifying vehicle. NIM05847 tells you the facts you should try to establish to enableyou to form a view about whether the payments are for the employee’s use of aqualifying vehicle.

Forming a view

When you have all the facts do not look at them in isolation. Consider what each factindicates and, when you have given the facts due consideration, look at the picture as awhole to see if the facts show that the payments made bear any correlation to the costsemployees incur using their vehicles. This will help you determine whether the paymentsare for the employee’s use of a qualifying vehicle.

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