Expenses and benefits in kind : a guide to tax and NICs: Heavy goods vehicles
Circumstances |
Where a heavy goods vehicle is made available for use by an employee and the use made of it is not wholly or mainly private use |
Class 1 NICs |
No |
PAYE |
No |
Enter on P11D |
No |
Class 1A NICs |
No |
Enter on P9D |
No |
Further information |
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