Credit or charge cards provided by an employer and used by an employee: to meet business expenses
Circumstances |
A credit or charge card in the employer's name is used to meet business expenses |
Class 1 NICs |
No |
PAYE |
No |
Enter on P11D |
Yes - section C |
Class 1A NICs |
No |
Enter on P9D |
Yes - Section B |
Further information |
A dispensation can be given for this.
| Home | Previous | Next | Top | Menu |
