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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: Methodist ministers

Where to find information about Methodist ministers

From 6 April 2002, the rules and method for determining whether any Class 1 NICsliability arises on motoring expense payments made by the Methodist Church to or on behalfof Methodist ministers are the same as any other employer. See below for where to findfurther 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 motoring allowances paid by the Methodist Church and the method used to determine Class 1 NICs liability before 6 April 2002 see NIM05755.