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HMRC internal manual

National Insurance Manual

Class 1A National Insurance contributions: Special Class 1A NICs cases: Removal benefits and expenses: Position before 6 April 2000

Before 6 April 2000, no Class 1A NICs were due on any removal benefit or expense. Class 1A NICs were not due on such benefits before 6 April 2000. Removal benefits were disregarded under the payment in kind disregard, see NIM02020, so no Class 1 NICs liability could arise. Before 6 April 2000, the only benefits that could attract Class 1A NICs liability were cars and fuel benefits.

Removal benefits and some removal expenses which

  • are provided or paid on or after 6 April 2000; and
  • relate to relocation moves which took place between 6 April 1998 and 5 April 2000are liable to Class 1A NICs. The amount of Class 1A NICs due on these removal benefits and expenses are calculated in the same manner as those paid in respect of moves taking place after 6 April 2000, see

NIM16260 onwards.

Where, unusually, a removal benefit is provided after 6 April 2000 in respect of a move which took place before 6 April 1998, see NIM16285.