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

EIM22300 and NIM14110

Level 2 Table of Contents

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