Form

PAYE: expenses and benefits dispensation (P11DX)

Use form P11DX if you're an employer and want to apply for a dispensation for reporting non-taxable expenses and benefits.

This publication was withdrawn on

PAYE: expenses and benefits dispensation (P11DX) form withdrawn.

Documents

Details

As an employer, you can apply for a dispensation on some expenses and benefits you provide for your employees. This means you won’t need to report them to HM Revenue and Customs or pay tax or National Insurance on them.

Use this form to apply for a dispensation online. If you have problems opening the form you can use the use the PDF version.

Expenses and benefits for employers: dispensations
Guidance for employers on expenses and benefits eligible for dispensation.

480: Expenses and benefits - a tax guide
Guidance on tax law for expenses payments and benefits received by employees and directors.

Published 4 April 2014
Last updated 22 April 2016 + show all updates
  1. Dispensation for expenses payments and benefits in kind: PDF version withdrawn.
  2. First published.