NIM16000 - Class 1A NICs: Special Class 1A NIC cases: Contents

NIM16001Cars provided for private use
NIM16020Cars provided to disabled drivers:
NIM16090Cash payments liable for Class 1A NICs
NIM16100
NIM16110
Child care benefits up to 5 April 2005
Child care benefits from 6 April 2005
NIM16150Fees and subscriptions to professional bodies
NIM16170Fuel for use in a privately owned car
NIM16175Fuel for use in a provided car
NIM16200Personal Incidental Expenses (PIEs) provided as a benefit
NIM16250Relocation benefits and certain relocation expenses
NIM16300Staff Suggestion benefits
NIM16350Third Party Benefits
NIM16380Vans and van fuel
NIM16400Workers going, or coming from, abroad who are provided with benefits
NIM16600Items which are not, or not treated as, emoluments for tax purposes
NIM16650Benefits provided under a cash alternative scheme