Expenses and benefits in kind : a guide to tax and NICs: Income Tax paid on behalf of director
Circumstances |
Where the employer pays tax due under PAYE from a director's earnings without having deducted that amount on paying the earnings |
Class 1 NICs |
Yes |
PAYE |
No |
Enter on P11D |
Yes - section M |
Class 1A NICs |
No |
Enter on P9D |
No |
Further information |
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