Expenses and benefits in kind : a guide to tax and NICs: Travelling time payments  

Circumstances

Payments made by the employer to an employee to compensate for time spent travelling on business

Class 1 NICs

Yes

PAYE

Yes

Enter on P11D

No

Class 1A NICs

No

Enter on P9D

No

Further information

NIM02010 and EIM71306

Level 2 Table of Contents

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