Expenses and benefits in kind : a guide to tax and NICs: Honoraria and similar types of payment
Circumstances |
Honoraria and similar payments a) paid to an office holder by the organisation with which the office is held, or b) paid voluntarily by an employer to an employee who holds an office with a separate organisation (for example, a works sports club) |
Class 1 NICs |
Yes |
PAYE |
Yes |
Enter on P11D |
No |
Class 1A NICs |
No |
Enter on P9D |
No |
Further information |
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