NIM05848 | Class 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

From HM Revenue & Customs · National Insurance Manual

Introduction

To determine whether payments are RME may involve trying to establish whether the payments are made for the employee’s use, or potential, or anticipated use of a qualifying vehicle. Sometimes you will have to establish facts and examine those facts to determine whether the payments are for the employee’s use, or potential, or anticipated use of a qualifying vehicle. NIM05847 tells you the facts you should try to establish to enable you to form a view about whether the payments are for the employee’s use, or potential, or anticipated use, of a qualifying vehicle.

Forming a view

When you have all the facts do not look at them in isolation. Consider what each fact indicates and, when you have given the facts due consideration, look at the picture as a whole to see if the facts show that the payments made bear any correlation to the costs employees incur using their vehicles. This will help you determine whether the payments are for the employee’s use, or potential, or anticipated use, of a qualifying vehicle.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)