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HMRC internal manual

National Insurance Manual

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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: Civic Dignitaries

Where to find information about Civic Dignitaries

The rules and method for determining whether any Class 1 NICs liability arises onmotoring expenses paid by Local Authority employers to or on behalf of Civic Dignitariesare the same as any other employer. See below 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 Civic Dignitaries see NIM05750.