NIC and Car Allowance/Mileage

Good Afternoon Should payroll now set up 2 car allowance payments one with Tax/NIC and one with just only Tax following the new HMRC Tribunal ruling? (Issue 114 of Agent update -Gov UK) We pay under the Mileage allowance of 0.45p so the difference I believe is now NIC Free. Can you advise please. Regards

Hi Den Green,
We are sorry can you specify which part of the agent update you are referring to, this will allow us to give accurate guidance.
Thank you. 

Good Morning Its December 2023 Employers Bulletin Relevant Motoring Expenditure — impact of recent Upper Tribunal decision on National Insurance contributions Regards

Hi
We currently do not have guidance re this, however guidance should be released in due time.