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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 1A National Insurance contributions: Exemptions from Class 1A NICs liability: Benefits covered by Extra Statutory Concessions: Table of benefits covered by Extra Statutory Concessions

General

NIM14301 explains that where the conditions of granting an Extra Statutory Concession (ESC) are satisfied for tax purposes we accept that no Class 1A NICs are payable. The table below:

  • lists those benefits covered by an ESC before 6 April 2003;
  • includes those ESCs which were not incorporated into ITEPA 2003 but remained effective from 6 April 2003;
  • shows ITEPA 2003 references where the ESC was incorporated into ITEPA 2003.For further guidance on the conditions applying to these ESCs refer to the Schedule E manual.

 

| ESC No | ITEPA 2003 | Title | Guidance | || | A6 | Section 306 | Miners: free coal and allowances in lieu | SE66690
NIM14320 | | A11 | N/A | Residence in the United Kingdom; year of commencement or cessation of residence | SE33063
EIM33064 | | A22 | Section 323 | Long service awards | SE01500 | | A37 | N/A | Tax treatment of directors’ fees received by partnerships and other companies | SE2500
EIM02501 | | A56 | N/A | Benefits in kind: the tax treatment of accommodation in Scotland provided for employees | SE11433
SE11434
NIM14322 | | A57 | Section 321 | Suggestion schemes | SE06600 | | A58 | Section 245 | Travelling and subsistence allowances when public transport disrupted | SE10100 | | A59 | Sections 246 & 247 | Disabled persons’ home to work travel. (Note: where the disabled person is provided with a company car, there are separate conditions which must be met for this ESC to operate for tax which do not apply to Class 1ANICs.) | SE10080
SE23600
NIM16020 | | A65 | Section 305 | Workers on offshore oil and gas rigs or platforms: free transfers from or to the mainland | SE67191 | | A66 | Section 248 | Employees’ journeys home: late night travel and breakdown in car sharing arrangements | SE10200 | | A70 | Sections 264 & 324 | Small gifts to employees by third parties and staff Christmas parties | SE21690 | | A72 | Section 307 | Pension schemes and accident insurance policies | SE21801 | | A74 | Sections 266 & 317 | Meals provided by employers | SE21677 | | A85 | Section 326 | Transfers of assets by employees and directors to employers and others | SE21662 | | A91 | N/A | Living accommodation provided by reason of employment | SE11421
EIM11421 |