There are special rules for NICs where non-cash vouchers (follow this link for a definition) are provided by a third party. Where:

• a third party provides an employee with a non-cash voucher and
• that provision has not been arranged or facilitated by the employer

then a Class 1A NICs liability, instead of Class 1, will arise on the amount chargeable on the non-cash voucher.

For more guidance look at NIM02438

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