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

NIM13150 and EIM32465

A dispensation can be given for this.

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