Expenses and benefits in kind : a guide to tax and NICs: Inducements
Circumstances |
Inducement payment such as a golden hello paid by employer to an employee to secure or retain their services |
Class 1 NICs |
Yes |
PAYE |
Yes |
Enter on P11D |
No |
Class 1A NICs |
No |
Enter on P9D |
No |
Further information |
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