Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: employer compliance: guidance by subject: specialist employer compliance: dispensations: P11DX and letter applications

Employers or their authorised agent can apply for dispensations on a

  • form P11DX, which can be obtained from the HMRC website, or
  • by letter.

Staff should accept employers’ statements on Forms P11DX without challenge unless there is clear evidence that this is not appropriate (see ).

The decision as to the whether we have sufficient grounds to query the application lies with:

  • CRM in cases where one has been appointed
  • PT International Manager in Expatriate cases ()
  • the SEC Senior Manager in all other cases.

The reason for querying the application must be documented in the papers.

Where it is necessary to seek further information the following channels will be used:

  • telephone to resolve minor queries
  • letter to ascertain further details/ documents
  • meetings where issues are complex.

All contact should be restricted to the issue in doubt. The approach should not be used as an opportunity to examine every aspect of an employer’s benefit arrangements.

Where the employer responses give rise to wider concerns consideration should be given to the appropriate way to address these. Such considerations should take place with either the

  • CRM in cases where one has been appointed
  • PT International Manager in Expatriate cases ()
  • SEC manager

The outcomes of such discussions should be recorded, information on the specific actions to be taken can be seen on the attached flowchart (Word 34kb)