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