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 |
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