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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - authority - pre 6 April 2016

This page only applies prior to 6 April 2016

Dispensation applications and dispensation reviews should be undertaken in:

  • Employment Status & Intermediaries (ES&I)
  • Specialist Teams, within LB
  • PT International within SPT

Authorisation of new (Word 31kb) or amended (Word 34kb) dispensations and refusal (Word 29kb) of dispensations are restricted to Grade O or above in these teams.

Where a CRM is appointed there should be consultation where a dispensation application or review is being considered.

Where a dispensation is to be revoked retrospectively this must be approved by the ES&I HO CRM in CRM cases prior to formal notification.

Where a dispensation is to be revoked retrospectively and recovery action is to be sought, this must be approved by a Grade 7 prior to formal notification.