The following Employment Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
The Class of NIC charged in respect of most benefits in kind is Class 1A, but that liability only arises if a benefit is chargeable to tax. This means that if a benefit is exempt from tax, it is also exempt from Class 1A NICs.
The Non-taxable benefits guidance note includes a list of the main exemptions from tax for non-cash benefits. Any item covered by one of those exemptions is also exempt from Class 1A NICs.
As from 6 April 2016, this includes items that come within the general exemption for expenses and benefits that are matched by a deduction that would otherwise be allowable to the employee (see the Expenses and benefits matched by allowable deductions guidance note).
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