HMRC Guidance references Found 5 results. HMRC Manuals > Tax Manuals > National Insurance Manual > Class 1 National Insurance contributions [NIM01000co] > Class 1 NICs: Expenses and allowances [NIM05000] > Class 1 NICs: Expenses and allowances: Travelling expenses [NIM06240] [NIM06380] Class 1 NICs: Expenses and allowances: Travelling expenses: Workers on offshore oil and gas rigs and platforms HMRC Manuals > Tax Manuals > Employment Income Manual > Special rules for employees travelling to work outside the United Kingdom [EIM34000] [EIM34110] Foreign travel rules: offshore oil and gas workers: mainland transfers HMRC Manuals > Tax Manuals > Employment Income Manual > Tax treatment of particular occupations L to R [EIM65799] [EIM67195] Tax treatment of offshore oil and gas workers: offshore rigs and platforms: travel costs HMRC Manuals > Tax Manuals > Tax Credits Manual > Eligibility [TCM0110000] > Eligibility – income (employed and self-employed) [TCM0118000] [TCM0118220] Eligibility – income (employed and self-employed): Specific payments excluded from income (Info) HMRC Manuals > Tax Manuals > National Insurance Manual > Class 1 National Insurance contributions [NIM01000co] > Class 1 NICs: earnings of employees and office holders [NIM02000] > Class 1: Vouchers – Contents [NIM02410] > Class 1: vouchers: non-cash vouchers [NIM02412] > Exemptions [NIM02415] [NIM02433] Class 1: Vouchers – non-cash vouchers – exemptions – offshore oil and gas workers: mainland transfers