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HMRC internal manual

National Insurance Manual

Class 1A National Insurance contributions: Special Class 1A NICs cases: Cars provided for private use: Cars provided by a third party

Position from 6 April 2000Cars provided by third parties to directors or employees within the benefits code in ITEPA 2003 (before 6 April 2003 – within Part V Chapter II of ICTA 1988), are treated for Class 1A NICs purposes in the same manner as any other benefit provided by a third party, see

NIM16350. That is because the benefit of a provided car, whoever provides it, falls within Chapter 6 ITEPA 2003 (Taxable benefits: Cars, vans and related benefits) (before 6 April 2003 - falls within 157 ICTA 1988).

For cars provided by a third party for tax years before 6 April 2000, see NIM17560.