School fees: employee contracts with school for education of his or her child: employer pays the fees to the school
Circumstances |
Where an employee contracts with a school for the education of his or her child but the fees are paid by the employer |
Class 1 NICs |
Yes |
PAYE |
No |
Enter on P11D |
Yes - section M |
Class 1A NICs |
No |
Enter on P9D |
Yes - section A(2) |
Further information |
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