NIM05816 - Class 1 NICs: Expenses and allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Relevant motoring expenditure - mileage allowance payments
Payments that fall within the definition of relevant motoring expenditure –Applies from 6 April 2002
Mileage allowance payments – Regulation 22A(3)(a) of the Social Security (Contributions) Regulations 2001 and sections 229(2) of the Income Tax (Earnings and Pensions) Act 2003
Payments which fall within the definition of mileage allowance payments, see EIM31210, are relevant motoring expenditure.