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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Class 1A National Insurance contributions: Liability for Class 1A NICs before 6 April 2000: General

Class 1A NICs were first introduced as a new class of National Insurance (NI) in April 1991.

This new class of NI was payable only on the taxable benefit of a car and car fuel provided for private use.

From 6 April 2000, Class 1A NICs were extended to cover most taxable benefits.

For guidance on Class 1A NICs

  • for tax years 2000/2001 onwards see NIM13001
  • for tax years 1991/1992 to 1999/2000 see NIM17510.Although most of the conditions giving rise to Class 1A NICs liability were retained after the extension, some changes were made. The different conditions existing before 6 April 2000 are explained in this section of the NIM and should be consulted if outstanding Class 1A NIC liabilities are pursued for tax years 19991/1992 to 1999/2000.

You should bear in mind that in the vast majority of cases where you are pursuing Class 1A NICs due on benefits provided before 2000/2001, HMRC is unable to enforce payment. For more information see the Debt Management Banking Manual 527120.