HMRC has released its guidance Class 1A National Insurance contributions (NICs) on benefits in kind (CWG5) for 2018 to 2019.
This guide tells you what you need to know and do about Class 1A NICs. It explains when Class 1A NICs are due and how they are worked out, reported and paid. It also explains what benefits and expenses to report on form P11D.
"I know it is not till next June but just booked on The Payroll Centre's Annual conference. This is my must do course/conference of the year, having been almost every year for 10+ years, only missing for my wedding and having a baby, I even went one year with a 3 month old in tow! "
Andi Herrington
Director of Payroll Services at Wallis Payroll Ltd