NIM13003 – Class 1A NICs: Liability for Class 1A NICs: Guidance on Class 1A NICs for employers

Guidance on Class 1A NICs for employers is contained in the following Inland Revenue publications:

• Leaflet CWG5, Class 1A NICs on Benefits in Kind
• Leaflet CWG1, Employer’s Helpcard
• Leaflet CA33, Cars and Fuel Manual
• P11D Guide, A guide to the completion of forms P11D
• P11D Working Sheets, Optional working sheets for calculating the cash equivalent of certain benefits.
• Copies of these can be found on the Inland Revenue’s Internet site.