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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.2 Employment, earnings and Class 1, 1A and 1B contributions /Class 1A National Insurance contributions / E8.278 Persons liable to pay Class 1A contributions where a third party provides a benefit

E8.278 Persons liable to pay Class 1A contributions where a third party provides a benefit

Personal and employment tax

Class 1A contributions are payable by the employer or, in the case of a benefit provided by an independent third party, that third party only¹. In the latter case, the liability should be accounted for direct to

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A4.204 Claims procedure—corporation tax

B3.340A Hire purchase of plant and machinery and similar contracts

I3.367 Fall in value relief—changes in interests in land

E4.11120 Additional annual returns by employers—overview

B5.123 BPS—negligible value claims

B2.413 Car hire

B5.820 Charity's profits of trade—general liability to income tax

C2.201 Allowable expenditure for capital gains—overview

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

I8.335 Valuation on death of partner in service

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

D3.410 Benefits provided by close companies to participators

E4.1167 Payments made after leaving and after issue of form P45

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

B3.306 Meaning of plant and machinery

E1.416 Dividends from non-UK resident companies—general

I5.1304 Beneficiary with contingent interest