NIM05662 - Class 1 NICs: Expenses and allowances: Fuel expenses/ fuel provisions: Methods of provision

• reimbursement of fuel bills, see NIM05663
• cash allowances, see NIM05663
• meeting the cost of fuel purchased by the employee using a credit card, see NIM05663
• round sum allowances, see NIM06160
• mileage allowances, see NIM05700
• non-cash vouchers redeemable for petrol only, see NIM05663
• the use of fuel agency cards, see NIM05663
• the use of an employer’s garage account, see NIM05663
• direct supply from an employer’s own fuel pump, see NIM05663