NIM14000 - Class 1A NICs: Exemptions from Class 1A NICs liability: Contents
| NIM14001 | General |
| NIM14100 | Benefits exempt from Schedule E income tax |
| NIM14110 | Table of benefits exempt from Schedule E income tax and Class 1A NICs |
| NIM14200 | Benefits covered by a dispensation |
| NIM14300 | Benefits covered by Extra Statutory Concessions |
| NIM14310 | Table of benefits covered by Extra Statutory Concessions |
| NIM14320 | Benefits covered by Extra Statutory Concessions: Extra Statutory Concession A6 (miners free coal and allowances in lieu): Application to Northern Ireland |
| NIM14321 | Benefits covered by Extra Statutory Concessions: Extra Statutory Concession A97 (Jobmatch Programme): Application to Northern Ireland |
| NIM14322 | Benefits covered by Extra Statutory Concessions: Extra Statutory Concession A56 (benefits in kind; the tax treatment of accommodation in Scotland provided for employees) |
| NIM14400 | Benefits included in a PAYE Settlement Agreement |
| NIM14500 | Benefits exempt from Class 1A NICs liability |
| NIM14510 | Table of benefits exempt from Class 1A NICs liability |
| NIM14600 | Cash payments exempt from Class 1A NICs liability |
| NIM14610 | Table of cash payments exempt from Class 1A NICs liability |
