CWG5 (2011) Class 1A National Insurance contributions on benefits in kind

Complete document

• CWG5 (2011) Class 1A National Insurance contributions on benefits in kind (PDF 626K)

Individual sections

• Contents (PDF 287K)
• Introduction (PDF 288K)
• Liability for Class 1A NICs (PDF 288K)
• Exemptions from Class 1A NICs (PDF 293K)
• Working out Class 1A NICs (PDF 300K)
• Reporting and paying Class 1A NICs (PDF 296K)
• Special cases (PDF 309K)
• Third party benefits (PDF 295K)
• Decisions and appeals against Class 1A NICs (PDF 281K)
• Terms used in this guide (PDF 295K)

Appendix

• Appendix 1 - Common benefits (PDF 336K)
• Appendix 2 - Form P11D(2008) (PDF 326K)
• Appendix 3 - Form P11D(b)(2008) (PDF 321K)
• Index (PDF 287K)