| NIM05801 | Introduction and legislation |
| NIM05802 | Main features of the NICs motoring expenses scheme |
| NIM05803 | Alignment with tax on approved mileage allowance payments |
| NIM05804 | Class of NICs due |
| NIM05805 | Types of motoring expenses |
| NIM05806 | Liability for Class 1 NICs – restriction of the specific and distinct expenses rule |
| NIM05810 | Calculating the amount liable for Class 1 NICs |
| NIM05815 | Relevant motoring expenditure – general |
| NIM05816 | Relevant motoring expenditure – mileage allowance payments |
| NIM05817 | Relevant motoring expenditure – regular lump sums |
| NIM05818 | Relevant motoring expenditure – one-off lump sums |
| NIM05819 | Relevant motoring expenditure – payments using credit cards or fuel agency cards |
| NIM05820 | Relevant motoring expenditure – pecuniary liabilities |
| NIM05821 | Relevant motoring expenditure – payments for private use of a vehicle |
| NIM05825 | Relevant motoring expenditure – exclusions – |
| NIM05827 | Relevant motoring expenditure – comparison with mileage allowance payments |
| NIM05830 | The qualifying amount – definition |
| NIM05831 | The qualifying amount – identifying the business miles travelled |
| NIM05833 | Use of the Inland Revenue Approved Mileage Rate |
| NIM05834 | Motoring expenses less than the qualifying amount |
| NIM05835 | Relevant motoring expenditure exceeds the qualifying amount |
| NIM05836 | Mileage Allowance Relief – effect on NICs |
| NIM05837 | Employer restricts the amount of business mileage paid |
| NIM05840 | Calculating Class 1 NICs example – mileage allowance paid for all business miles travelled |
| NIM05841 | Calculating Class 1 NICs example – mileage allowance not paid for all business miles travelled |
| NIM05842 | Calculating Class 1 NICs example – monthly lump sum and a mileage allowance paid through the payroll |
| NIM05845 | Determining whether payments are for an employee’s use of a qualifying vehicle – background |
| NIM05847 | Determining whether payments are for an employee’s use of a qualifying vehicle – establishing the facts |
| NIM05848 | Determining whether payments are for an employee’s use of a qualifying vehicle – forming a view |
| NIM05849 | Determining whether payments are for an employee’s use of a qualifying vehicle – example – employer pays regular round sum allowances which are not RME |
| NIM05850 | Local Authority essential and casual car users |
| NIM05851 | Health Authority regular and standard car users |
| NIM05852 | Civic Dignitaries |
| NIM05853 | Methodist Ministers |
| NIM05860 | Motor cycles |
| NIM05865 | Non motorised cycles |
| NIM05870 | Passenger payments |
