National Insurance – Class 1A contributions – updated guidance 

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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

Help and guidance

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