Expenses and benefits in kind : a guide to tax and NICs: Pooled cars or vans
Circumstances |
Where a pooled car or van is made available to an employee for business use |
Class 1 NICs |
No |
PAYE |
No |
Enter on P11D |
No |
Class 1A NICs |
No |
Enter on P9D |
No |
Further information |
The conditions that must be met before a car or van can be dealt with as pooled are given at EIM23800 and NIM14110 |
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