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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6.4.02: Health Authority regular and standard car users

Where to find information about Health Authority (HA) regular and standard car users

The rules and method for determining whether any Class 1 NICs liability arises onmotoring expenses payments made by HA 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 Health Authority (HA) regular and standard car users see NIM05745.