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

1. NIM05801

   Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Introduction and legislation
2. NIM05802

   Class 1 NICs: expenses and allowances: motoring expenses (including mileage allowances) paid after 6 April 2002: main features of the NICs motoring expenses scheme
3. NIM05803

   Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Alignment with tax on approved mileage payments
4. NIM05804

   Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Class of NICs due
5. NIM05805

   Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Types of motoring expenses
6. NIM05806

   Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Liability for Class 1 NICs - restriction of the specific and distinct business expense rule
7. NIM05810

   Class 1 NICs: expenses and allowances: motoring expenses (including mileage allowances) paid after 6 April 2002: calculating the amount liable for Class 1 NICs
8. NIM05815

   Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Relevant motoring expenditure - general
9. NIM05816

   Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Relevant motoring expenditure - mileage allowance payments
10. NIM05817

    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Relevant motoring expenditure - regular lump sum payments
11. NIM05818

    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Relevant motoring expenditure - one-off lump sum payments
12. NIM05819

    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Relevant motoring expenditure - payments using credit cards or fuel agency cards
13. NIM05820

    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Relevant motoring expenditure - pecuniary liabilities
14. NIM05821

    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Relevant motoring expenditure - payments for private use of a vehicle
15. NIM05825

    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Relevant motoring expenditure exclusions - examples
16. NIM05827

    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6 April 2002: Relevant motoring expenditure: Comparison with mileage allowance payments
17. NIM05830

    Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid after 6 April 2002: The qualifying amount - definition
18. NIM05831

    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: The qualifying amount - Identifying the business miles travelled
19. NIM05833

    Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid after 6 April 2002: Use of the Inland Revenue Approved Mileage Rate
20. NIM05834

    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6 April 2002: Motoring expenses less than the qualifying amount
21. NIM05835

    Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Relevant motoring expenditure exceeds the qualifying amount
22. NIM05836

    Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Mileage allowance relief - effect on NICs
23. NIM05837

    Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid after 6 April 2002: Employer restricts the amount of business mileage paid
24. NIM05840

    Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid after 6 April 2002: Calculating Class 1 NICs - example - mileage allowance paid for all business miles travelled
25. NIM05841

    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6 April 2002: Calculating Class 1 NICs - example - mileage allowance not paid for all business miles travelled
26. NIM05842

    Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid after 6 April 2002: Calculating Class 1 NICs - example - monthly lump sum and a mileage allowance paid through the payroll
27. NIM05845

    Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Determining whether payments are for an employee's use of a qualifying vehicle: Background
28. NIM05847

    Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid after 6 April 2002: Determining whether payments are for an employee's use of a qualifying vehicle: Establishing the facts
29. NIM05848

    Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid after 6 April 2002: Determining whether payments are for an employee's use of a qualifying vehicle: Forming a view
30. NIM05849

    Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid after 6 April 2002: Determining whether payments are for an employee's use of a qualifying vehicle: Example
31. NIM05850

    Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid after 6 April 2002: Determining whether payments are for an employee's use of a qualifying vehicle: Local Authority essential and casual car users
32. NIM05851

    Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid after 6 April 2002: Determining whether payments are for an employee's use of a qualifying vehicle: Health Authority regular and standard car users
33. NIM05852

    Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid after 6 April 2002: Determining whether payments are for an employee's use of a qualifying vehicle: Civic Dignitaries
34. NIM05853

    Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid after 6 April 2002: Determining whether payments are for an employee's use of a qualifying vehicle: Methodist ministers
35. NIM05860

    Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid after 6 April 2002: Determining whether payments are for an employee's use of a qualifying vehicle: Motorcycles
36. NIM05865

    Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid after 6.4.02: Determining whether payments are for an employee's use of a qualifying vehicle: Non motorised cycles
37. NIM05870

    Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid after 6 April 2002: Determining whether payments are for an employee's use of a qualifying vehicle: Passenger payments