NIM05707 - Class 1 NICs: Expenses and Allowances: Mileage allowances: Rules before 6 April 2002: Contents

  1. NIM05708
    Liability for Class 1 NICs
  2. NIM05710
    Calculating Class 1 NICs on mileage allowances
  3. NIM05715
    Use of HMRC's Authorised Mileage Rates
  4. NIM05716
    Rates paid are at or below authorised rates
  5. NIM05718
    Rates paid are greater than authorised rates - employer claims no profit included
  6. NIM05719
    Calculating Class 1 NICs on mileage allowances - examples
  7. NIM05720
    General treatment of lump sum payments
  8. NIM05721
    Lump sum payments - Calculating Class 1 NICs on lump sum payments
  9. NIM05725
    Employer restricts the amount of business mileage paid
  10. NIM05730
    Employer restricts the amount of business mileage paid - examples
  11. NIM05735
    Motorcycle rates
  12. NIM05736
    Cycle Rates
  13. NIM05737
    Passenger and/or equipment rates
  14. NIM05740
    Local Authority essential and casual car users
  15. NIM05745
    Health Authority regular and standard car users
  16. NIM05750
    Civic Dignitaries
  17. NIM05755
    Methodist Ministers
  18. NIM05770
    Employee Car Ownership Schemes