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

EIM21685 and NIM13150

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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