Expenses and benefits in kind : a guide to tax and NICs: Gifts
.
Circumstances |
A gift made on personal grounds by an employer who is an individual to an employee, for example a wedding present |
Class 1 NICs |
No |
PAYE |
No |
Enter on P11D |
No |
Class 1A NICs |
No |
Enter on P9D |
No |
Further information |
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