Expenses and benefits in kind : a guide to tax and NICs Examination grants  

Circumstances

Examination grants or cash awards made by employers to employees for success in examinations

Class 1 NICs

Yes

PAYE

Yes

Enter on P11D

No

Class 1A NICs

No

Enter on P9D

No

Further information

Certain awards are exempt, see EIM01100 and NIM02105

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