Expenses and benefits in kind : a guide to tax and NICs: Security measures  

Circumstances

Where an employee faces a special threat to his or her personal physical safety or security because of the nature of the employment and the employer provides or pays for security equipment or services

Class 1 NICs

No

PAYE

No

Enter on P11D

No

Class 1A NICs

No

Enter on P9D

No

Further information

NIM05020, NIM14110 and EIM21810

Level 2 Table of Contents

Home Previous | Next | Top | Menu