Expenses and benefits in kind : a guide to tax and NICs: Disabled employees: providing special equipment and services  

Circumstances

Equipment provided to disabled employees whether for use only at work or also for use outside work (for example, hearing aids)

Class 1 NICs

No

PAYE

No

Enter on P11D

No

Class 1A NICs

No

Enter on P9D

No

Further information

EIM21846 and NIM14110

Level 2 Table of Contents

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