PAYE: employer expenses and benefits exemption

Use the employers exemption form if you're an employer and want apply for a new bespoke scale rate for reporting non-taxable expenses and benefits.


Employer expenses and benefits exemption


As an employer, you can use this form to apply for approval from HMRC to pay a bespoke scale rate to your employees to reimburse them for expenses that they incur.

You don’t need to apply to HMRC If you wish to pay HMRC benchmark scale rates.

Published 27 January 2016