Congestion charges: for a car or van made available to the employee on which there is no benefit charge
Circumstances |
Where a congestion charge is incurred on business travel for a pooled car or van provided to an employee |
Class 1 NICs |
No |
PAYE |
No |
Enter on P11D |
No |
Class 1A NICs |
No |
Enter on P9D |
No |
Further information |
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