Trying to make sense of what list 3 means from a national insurance perspective, with P11d due to be filed in next couple of weeks.
My employer pays (directly) an institute included on list 3 for annual subs for one of our staff; membership is necessary to allow staff member to keep skills to required level to carry out duties of employment.
Does this attract class 1, class 1a or no national insurance charge for us (the employer)?
Had previously assumed that it would be caught in class 1a regs, but noticed on HMR&C on-line filing pages that there is a distinction between 'class 1a' and 'non class 1a' subs & prof fees.
Help please...
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