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 |
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