NIM05000 - Class 1 NICs: Expenses and allowances: Contents

NIM05010Introduction
NIM05020Business expenses
NIM05030Evidence necessary to identify business expenses
NIM05500Inland Revenue dispensations
NIM05600Recording expenses payments
NIM05610Call-out expenses
NIM05615Car, motor cycle and cycle parking fees
NIM05630Car parking fines
NIM05635Congestion Charges
NIM05640Civic dignitaries’ and Councillors’ allowances
NIM05657Clothing/uniform allowances
NIM05659Criminal record checks for airport staff
NIM05660Employee liability insurance
NIM05670Entertainment expenses
NIM05680Expenses based on an estimate of costs
NIM06050Fuel expenses
NIM05682Household expenses
NIM05684Lorry drivers – subsistence allowances
NIM05685Meal allowances
NIM05688Medical expenses of employees working outside the UK
NIM05690Membership of a club
NIM05695Membership of a professional body – payment of fees or subscriptions
NIM05698Ministers of religion – reimbursement of household expenses
NIM05700Mileage Allowances
NIM05770Employee car ownership schemes
NIM05800Motoring Expenses (including mileage allowances) paid on or after 6.4.02: Contents
NIM06000Overseas allowances
NIM06010Incidental overnight expenses (previously Personal incidental expenses or PIEs)
NIM06050Fuel
NIM06100Police rent allowances
NIM06110Relocation allowances
NIM06160Round sum allowances
NIM06170Scale rate payments
NIM06175Security licence fees
NIM06180Subsistence payments
NIM06190Telephone expenses
NIM06230Tool allowances
NIM06240Travelling expenses
NIM06420Working rule agreements