Car park spaces: on a business journey
Circumstances |
Car park space provided away from the place of work on a business journey |
Class 1 NICs |
No |
PAYE |
No |
Enter on P11D |
Yes - section K, L or N |
Class 1A NICs |
No |
Enter on P9D |
No |
Further information |
A dispensation can be given for this. The same treatment applies to spaces provided for other vehicles, including motorcycles and bicycles
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