NIM05716 | Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Rates paid are at or below the authorised rates

Where an employer’s mileage rates for business travel for periods to 5 April 2002 where paid at, or below, HMRC’s Authorised Mileage Rates (AMRs) (see EIM31240) for up to 4,000 miles, no Class 1 NICs became due. This applied irrespective of the level of the employee’s business mileage – see NIM05719 for an example.