NIM05848 -
Class 1 NICs: Expenses and allowances: Motoring expenses (including
mileage allowances) paid on or after 6.4.02: Determining whether
payments are for an employee’s use of a qualifying vehicle:
Forming a view
Introduction
To determine whether payments are RME may involve trying to
establish whether the payments are made for the employee’s
use of a qualifying vehicle. Sometimes you will
have to establish facts and examine those facts to determine
whether the payments are for the employee’s use of a
qualifying vehicle.
NIM05847 tells you the facts you should
try to establish to enable you to form a view about whether the
payments are for the employee’s use of a qualifying
vehicle.
Forming a view
When you have all the facts do not look at them in isolation.
Consider what each fact indicates and, when you have given the
facts due consideration, look at the picture as a whole to see if
the facts show that the payments made bear any correlation to the
costs employees incur using their vehicles. This will help you
determine whether the payments are for the employee’s use of
a qualifying vehicle.
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Freedom of Information Act 2000)
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Freedom of Information Act 2000)
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Freedom of Information Act 2000)
