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HMRC internal manual

National Insurance Manual

Class 1A National Insurance contributions: liability for Class 1A NICs: guidance for employers

Guidance on Class 1A NICs for employers is contained in the following HMRC publications

  • Leaflet and forms - available as part of the employers’ annual pack and on HMRC’s internet site

    • Leaflet CWG5: Class 1A NICs on Benefits in Kind
    • Leaflet CA33: Cars and Fuel Class 1A National Insurance contributions on car and fuel benefits
    • P11D Guide: A brief guide to help employers complete forms P11D and P11D(b)
    • P11D Working Sheets: Optional working sheets for calculating the cash equivalent of certain benefits. For example, P11D working sheet 1 helps an employer calculate the cash equivalent in respect of certain living accommodation
  • Available online

    • A guide to expenses and benefits in kind (EBIK).
    • Dealing with expenses and benefits.