NIM05851 - Class 1 NICs: Expenses
and allowances: Motoring expenses (including mileage allowances)
paid on or after 6.4.02: Health Authority regular and standard car
users
Where to find information about Health Authority (HA) regular
and standard car users
The rules and method for determining whether any Class 1 NICs
liability arises on motoring expenses payments made by HA employers
are the same as any other employer. See below for where to find
further information.
- For information about calculating Class 1
NICs liability on motoring expenses payments paid on or after 6
April 2002 see
NIM05800 onwards.
- For information about calculating Class 1
NICs liability on mileage allowance payments paid before 6 April
2002 see
NIM05700 onwards.
- For general information about Health
Authority (HA) regular and standard car users see
NIM05745.
