Beta This part of GOV.UK is being rebuilt – find out what this means

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 on or after 6.4.02: Local Authority essential and casual car users

Where to find information about Local Authority (LA) Essential and Casual car users

The rules and method for determining whether any Class 1 NICs liability arises onmotoring expenses payments made by LA employers are the same as any other employer. Seebelow for where to find further information.

  • For information about calculating Class 1 NICs liability on motoring expenses payments paid on or after 6 April 2002 see NIM05800 onwards.
  • For information about calculating Class 1 NICs liability on mileage allowance payments paid before 6 April 2002 see NIM05700 onwards.
  • For general information about Local Authority (LA) Essential and Casual car users see NIM05740.