NIM14000 - Class 1A NICs: Exemptions from Class 1A NICs liability: Contents

NIM14001General
NIM14100Benefits exempt from Schedule E income tax
NIM14110Table of benefits exempt from Schedule E income tax and Class 1A NICs
NIM14200Benefits covered by a dispensation
NIM14300Benefits covered by Extra Statutory Concessions
NIM14310Table of benefits covered by Extra Statutory Concessions
NIM14320Benefits covered by Extra Statutory Concessions: Extra Statutory Concession A6 (miners free coal and allowances in lieu): Application to Northern Ireland
NIM14321Benefits covered by Extra Statutory Concessions: Extra Statutory Concession A97 (Jobmatch Programme): Application to Northern Ireland
NIM14322Benefits covered by Extra Statutory Concessions: Extra Statutory Concession A56 (benefits in kind; the tax treatment of accommodation in Scotland provided for employees)
NIM14400Benefits included in a PAYE Settlement Agreement
NIM14500Benefits exempt from Class 1A NICs liability
NIM14510Table of benefits exempt from Class 1A NICs liability
NIM14600Cash payments exempt from Class 1A NICs liability
NIM14610Table of cash payments exempt from Class 1A NICs liability