Class 1A NICs were first introduced as a new class of National
Insurance (NI) in April 1991.
This new class of NI was payable only on the taxable benefit of a car and car fuel provided for private use.
From 6 April 2000, Class 1A NICs were extended to cover most taxable benefits.
For guidance on Class 1A NICs
Although most of the conditions giving rise to Class 1A NICs
liability were retained after the extension, some changes were
made. The different conditions existing before 6 April 2000 are
explained in this section of the NIM and should be consulted if
outstanding Class 1A NIC liabilities are pursued for tax years
19991/1992 to 1999/2000.
You should bear in mind that in the vast majority of cases where you are pursuing Class 1A NICs due on benefits provided before 2000/2001, HMRC is unable to enforce payment. For more information see the Debt Management Banking Manual 527120.