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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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Class 1A National Insurance contributions: Special Class 1A NICs cases: Removal benefits and expenses: Exemptions

Section 10 of the SSCBA 1992 and paragraph 2 of Part 9 of Schedule 3 to the SS(C)R 2001

Position before 6 April 2000For information about Class 1A NICs on benefits exempt from income tax before 6 April 2000 see

NIM16255.

Position from 6 April 2000 up to and including 5 April 2003 There is no Class 1A NICs liability on benefits and expenses exempt from income tax under Schedule E by virtue of section 19A and Schedule 11A of ICTA 1988, see SE03108. That is because section 10(1)(a) of the SSCBA is not satisfied (see

NIM13070). There is a limit to the amounts that are exempt from income tax under Schedule E, see SE03138.

Position from 6 April 2003There is no Class 1A NICs liability on benefits and expenses listed in section 272 of ITEPA 2003. That is because section 10(1)(a) of the SSCBA is not satisfied (see

NIM13070). For details of the benefits and expenses within section 272 of ITEPA 2003 see EIM03108. There is a limit to the amounts that are exempt from income tax under ITEPA 2003, see EIM03138.

Class 1A NICs due

NIM16260 explains when Class 1A NICs liability will arise where removal benefits are provided or expenses paid.