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NIM05800 | Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid after 6 April 2002: Contents

From HM Revenue & Customs · National Insurance Manual

Contents37 entries

  1. NIM05801Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6.4.02: Introduction and legislation
  2. NIM05802Class 1 NICs: expenses and allowances: motoring expenses (including mileage allowances) paid on or after 6 April 2002: main features of the NICs motoring expenses scheme
  3. NIM05803Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Alignment with tax on approved mileage allowance payments
  4. NIM05804Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Class of NICs due
  5. NIM05805Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Types of motoring expenses
  6. NIM05806Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Liability for Class 1 NICs - restriction of the specific and distinct business expense rule
  7. NIM05810Class 1 NICs: expenses and allowances: motoring expenses (including mileage allowances) paid on or after 6 April 2002: calculating the amount liable for Class 1 NICs
  8. NIM05815Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure-general
  9. NIM05816Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure - mileage allowance payments
  10. NIM05817Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure-regular lump sum payments
  11. NIM05818Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure - one-off lump sum payments
  12. NIM05819Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure - payments using credit cards or fuel agency cards
  13. NIM05820Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6.4.02: Relevant motoring expenditure - pecuniary liabilities
  14. NIM05821Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure - payments for private use of a vehicle
  15. NIM05825Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure exclusions - examples
  16. NIM05827Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure: Comparison with mileage allowance payments
  17. NIM05830Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: The qualifying amount - definition
  18. NIM05831Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: The qualifying amount - Identifying the business miles travelled
  19. NIM05833Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Use of the Inland Revenue Approved Mileage Rate
  20. NIM05834Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Motoring expenses less than the qualifying amount
  21. NIM05835Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure exceeds the qualifying amount
  22. NIM05836Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Mileage allowance relief - effect on NICs
  23. NIM05837Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Employer restricts the amount of business mileage paid
  24. NIM05840Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Calculating Class 1 NICs - example - mileage allowance paid for all business miles travelled
  25. NIM05841Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Calculating Class 1 NICs - example - mileage allowance not paid for all business miles travelled
  26. NIM05842Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Calculating Class 1 NICs - example - monthly lump sum and a mileage allowance paid through the payroll
  27. NIM05845Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Determining whether payments are for an employee's use of a qualifying vehicle: Background
  28. NIM05847Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Determining whether payments are for an employee's use of a qualifying vehicle: Establishing the facts
  29. NIM05848Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Determining whether payments are for an employee's use , or potential, or anticipated use of a qualifying vehicle: Forming a view
  30. NIM05849Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Determining whether payments are for an employee's use, or potential, or anticipated use, of a qualifying vehicle: Example
  31. NIM05850Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Local Authority essential and casual car users
  32. NIM05851Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Health Authority regular and standard car users
  33. NIM05852Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Civic Dignitaries
  34. NIM05853Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Methodist ministers
  35. NIM05860Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Motorcycles
  36. NIM05865Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6.4.02: Non motorised cycles
  37. NIM05870Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Passenger payments