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Contents

Official guidance
National Insurance Manual

NIM05000 · Class 1 NICs: Expenses and allowances

  • NIM05010 · Introduction
  • NIM05015 · Changes from 6 April 2016
  • NIM05020 · Business expenses
  • NIM05030 · Evidence necessary to identify business expenses
  • NIM05500 · HMRC dispensations
  • NIM05600 · Recording expenses payments
  • NIM05610 · Call-out expenses
  • NIM05615 · Car, motor cycle and cycle parking fees: contents
  • NIM05630 · Car parking fines
  • NIM05635 · Congestion and Clean Air Charges
  • NIM05640 · Civic dignitaries' and councillors’ allowances: general
  • NIM05657 · Clothing/uniform allowances
  • NIM05659 · Criminal record checks for airport staff
  • NIM05660 · Fuel expenses/ Fuel provisions
  • NIM05665 · Employee liability insurance
  • NIM05670 · Entertainment expenses
  • NIM05680 · Expenses based on an estimate of costs
  • NIM05681 · Disclosure and barring services
  • NIM05682 · Household expenses
  • NIM05684 · Lorry drivers - subsistence allowances
  • NIM05685 · Meal allowances
  • NIM05688 · Medical expenses of employees working outside the UK
  • NIM05690 · Membership of a club
  • NIM05692 · Members of Parliament expenses
  • NIM05695 · Membership of a professional body - payment of fees or subscriptions
  • NIM05698 · Ministers of religion - reimbursement of household expenses
  • NIM05700 · Mileage Allowances
  • NIM05770 · Motoring expenses (including mileage allowances) paid on or after 6.4.02: Employee Car Ownership Schemes
  • NIM05800 · Motoring Expenses (including mileage allowances) paid after 6 April 2002
  • NIM06000 · Overseas allowances
  • NIM06010 · Incidental overnight expenses (previously Personal Incidental Expenses or PIEs)
  • NIM06050 · Fuel
  • NIM06100 · Police rent allowances
  • NIM06105 · Protection - Vulnerable Groups (Scotland)
  • NIM06110 · Relocation allowances
  • NIM06160 · Round sum allowances
  • NIM06170 · Scale rate payments
  • NIM06175 · Security licence fees
  • NIM06180 · Subsistence payments
  • NIM06190 · Telephone expenses
  • NIM06230 · Tool allowances
  • NIM06240 · Travelling expenses
  • NIM06420 · Working Rule agreements
  • NIM06430 · Electric Cars: Contents
  1. Class 1 National Insurance contributions: contents
  2. Class 1 NICs: Expenses and allowances: contents

NIM05000 | Class 1 NICs: Expenses and allowances: contents

From HM Revenue & Customs · National Insurance Manual

Contents44 entries

  1. NIM05010Class 1 NICs: Expenses and allowances: Introduction
  2. NIM05015Class 1 NICs: Expenses and allowances: changes from 6 April 2016
  3. NIM05020Class 1 NICs: Expenses and allowances: Business expenses
  4. NIM05030Class 1 NICs: Expenses and allowances: Evidence necessary to identify business expenses
  5. NIM05500Class 1 NICs: expenses and allowances: HMRC dispensations: contents
  6. NIM05600Class 1 NICs: Expenses and allowances: Recording expenses payments
  7. NIM05610Class 1 NICs: Expenses and allowances: Call-out expenses
  8. NIM05615Class 1 NICs: expenses and allowances: car, motor cycle and cycle parking fees: contents
  9. NIM05630Class 1 NICs: expenses and allowances: car parking fines
  10. NIM05635Class 1 NICs: Expenses and allowances: Congestion and Clean Air Charges
  11. NIM05640Class 1 NICs: expenses and allowances: civic dignitaries' and councillors’ allowances: general
  12. NIM05657Class 1 NICs: expenses and allowances: clothing/uniform allowances
  13. NIM05659Class 1 NICs: Expenses and allowances: Criminal record checks for airport staff
  14. NIM05660Class 1 NICs: Expenses and Allowances: Fuel expenses/ Fuel provisions: Contents
  15. NIM05665Class 1 NICs: Expenses and allowances: Employee liability insurance
  16. NIM05670Class 1 NICs: Expenses and allowances: Entertainment expenses
  17. NIM05680Class 1 NICs: expenses and allowances: expenses based on an estimate of costs
  18. NIM05681Class 1 NICs: expenses and allowances: disclosure and barring services
  19. NIM05682Class 1 NICs: expenses and allowances: household expenses
  20. NIM05684Class 1 NICs: Expenses and allowances: Lorry drivers - subsistence allowances
  21. NIM05685Class 1 NICs: expenses and allowances: meal allowances
  22. NIM05688Class 1 NICs: Expenses and allowances: Medical expenses of employees working outside the UK
  23. NIM05690Class 1 NICs: Expenses and allowances: Membership of a club
  24. NIM05692Class 1 NICs: expenses and allowances: Members of Parliament expenses
  25. NIM05695Class 1 NICs: Expenses and allowances: Membership of a professional body - payment of fees or subscriptions
  26. NIM05698Class 1 NICs: Expenses and allowances: Ministers of religion - reimbursement of household expenses
  27. NIM05700Class 1 NICs: Expenses and Allowances: Mileage Allowances: Contents
  28. NIM05770Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6.4.02: Employee Car Ownership Schemes
  29. NIM05800Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid after 6 April 2002: Contents
  30. NIM06000Class 1 NICs: Expenses and allowances: Overseas allowances
  31. NIM06010Class 1 NICs: Expenses and allowances: Incidental overnight expenses (previously Personal Incidental Expenses or PIEs) : Contents
  32. NIM06050Class 1 NICs: Expenses and Allowances: Fuel: Contents
  33. NIM06100Class 1 NICs: Expenses and allowances: Police rent allowances
  34. NIM06105Class 1 NICs: Expenses and allowances: Protection - Vulnerable Groups (Scotland)
  35. NIM06110Class 1 NICs: Expenses and allowances: Relocation allowances: Contents
  36. NIM06160Class 1 NICs: Expenses and allowances: Round sum allowances
  37. NIM06170Class 1 NICs: Expenses and allowances: Scale rate payments
  38. NIM06175Class 1 NICs: expenses and allowances: security licence fees
  39. NIM06180Class 1 NICs: Expenses and allowances: Subsistence payments
  40. NIM06190Class 1 NICs: expenses and allowances: telephone expenses: contents
  41. NIM06230Class 1 NICs: Expenses and allowances: Tool allowances
  42. NIM06240Class 1 NICs: Expenses and allowances: Travelling expenses: Contents
  43. NIM06420Class 1 NICs: Expenses and allowances: Working Rule agreements
  44. NIM06430Class 1 NICs: Expenses and allowances: Electric Cars: Contents
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