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 |
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