Clothing, including protective clothing or uniforms: payments to purchase clothing: protective clothing or uniforms
Circumstances |
Where the employer makes payments to an employee to purchase necessary protective clothing or uniforms |
Class 1 NICs |
No |
PAYE |
No |
Enter on P11D |
Yes - section N |
Class 1A NICs |
No |
Enter on P9D |
No |
Further information |
A dispensation can be given for this.
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