National Insurance – Class 1A contributions – updated guidance

HMRC’s booklet CWG5 is entitled “Class 1A National Insurance contributions on benefits in kind”. The guidance is written for employers to help them “find out what benefits and expenses to report on form P11D or substitute form”.

HMRC also issue guidance entitled “Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments”. This guidance was updated in early November 2022 to reflect legislation changes. The guidance has the following contents:

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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

Employer helplines

https://www.gov.uk/government/publications/cwg5-class-1a-national-insurance-contributions-on-benefits-in-kind/2022-class-1a-national-insurance-contributions-on-benefits-in-kind-termination-payments-and-sporting-testimonial-payments

National Insurance – Class 1A contributions – updated guidance

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