NIM05852 - Class 1 NICs: Expenses
and allowances: Motoring expenses (including mileage allowances)
paid on or after 6.4.02: Civic Dignitaries
Where to find information about Civic Dignitaries
The rules and method for determining whether any Class 1 NICs
liability arises on motoring expenses paid by Local Authority
employers to or on behalf of Civic Dignitaries 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 Civic
Dignitaries see
NIM05750.
