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 |
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