NICs – CWG5 (re Class 1A contributions) updated with 2023-24 figures

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Part 1 — liability for Class 1A National Insurance contributions on benefits in kind

Part 2 — exemptions from Class 1A National Insurance contributions on benefits in kind

Part 3 — working out Class 1A National Insurance contributions on benefits in kind

Part 4 — reporting and paying Class 1A National Insurance contributions on benefits in kind

Part 5 — special cases

Part 6 — third party benefits

Part 7 — decisions and appeals against all Class 1A National Insurance contributions

Part 8 — terms used in this guide

Part 9 — Class 1A National Insurance contributions arising on termination awards

Part 10 — Termination awards and sporting testimonials

Appendix 1 — taxable benefits and expenses liable for Class 1A National Insurance contributions

Appendix 2— useful forms and guidance issued by HMRC

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