HMRC guidance: 2018 Class 1A National Insurance contributions on benefits in kind

Released 09 February 2018

HMRC have published the 2018-19 CWG5 Class 1A National Insurance contributions on benefits in kind.

Class 1A National Insurance contributions on benefits in kind (CWG5) explains what benefits and expenses to report on form P11D or substitute form for employers. This guide explains what employers need to know and do about Class 1A National Insurance contributions, when Class 1A NICs are due and how they are worked out, reported and paid.

View the 2018-19 guide 2018: Class 1A National Insurance contributions on benefits in kind.

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