Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
National Insurance Manual

NIM05640 · Class 1 NICs: expenses and allowances: civic dignitaries' and councillors’ allowances: general

  • NIM05641 · Class 1 NICs: Expenses and allowances: Civic dignitaries' and Councillors’ allowances: Civic dignitaries’ clothing expenses
  • NIM05642 · Class 1 NICs: Expenses and allowances: Civic dignitaries' and Councillors’ allowances: Payment to Civic dignitaries in respect of charitable donations
  • NIM05643 · Class 1 NICs: Expenses and allowances: Civic dignitaries' and Councillors’ allowances: Civic dignitaries’ entertainment expenses
  • NIM05644 · Class 1 NICs: Expenses and allowances: Civic dignitaries' and Councillors’ allowances: Civic dignitaries’ travel expenses
  • NIM05646 · Class 1 NICs: Expenses and allowances: Civic dignitaries' and Councillors’ allowances: Assessing Class 1 NICs
  • NIM05648 · Class 1 NICs: Expenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ expenses: General
  • NIM05649 · Class 1 NICs: Expenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ travel expenses
  • NIM05650 · Class 1 NICs: xpenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ postage & stationery expenses
  • NIM05651 · Class 1 NICs: Expenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ telephone expenses
  • NIM05652 · Class 1 NICs: Expenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ expenses for secretarial assistance
  • NIM05653 · Class 1 NICs: Expenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ expenses for hire of rooms
  • NIM05654 · Class 1 NICs: Expenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ household expenses
  1. Class 1 NICs: expenses and allowances: civic dignitaries' and councillors’ allowances: general
  2. Class 1 NICs: Expenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ travel expenses

NIM05649 | Class 1 NICs: Expenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ travel expenses

From HM Revenue & Customs · National Insurance Manual

By public transport

The reimbursement of travel costs incurred in connection with business journeys can be disregarded for NICs purposes. See NIM06250 for general guidance regarding travelling expenses.

By car

The guidance on motor mileage allowances and expenses contained in NIM05750 applies to councillors just as it does to civic dignitaries.

PreviousNext
PrivacyTerms