Expenses and benefits in kind : a guide to tax and NICs: Liability insurance: reimbursement of cost  

Circumstances

Reimbursement of payments made by employees for insurance cover or uninsured liabilities (such as legal costs) for claims against the employee arising out of his or her actions in work

Class 1 NICs

No

PAYE

No

Enter on P11D

No

Class 1A NICs

No

Enter on P9D

No

Further information

EIM30500 and NIM05660

Level 2 Table of Contents

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