Expenses and benefits in kind
: a guide to tax and NICs: Food and groceries: given to the employee
Circumstances |
Where the employer gives an employee food, groceries, farm produce or other edible produce and it can be assumed that what is provided has no resale value |
Class 1 NICs |
No |
PAYE |
No |
Enter on P11D |
Yes - section A |
Class 1A NICs |
Yes |
Enter on P9D |
No |
Further information |
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