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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: specialist employer compliance: dispensations - wording of dispensations and dispensations letters - pre 6 April 2016

This page only applies prior to 6 April 2016

It is important that the wording of a dispensation is correct and clearly describes the items that are included. It is also important that letters issued regarding dispensations are correct and clear.

The following letters should be used when writing to an employer or authorised agent about a dispensation. The dispensation letter that is automatically generated by ECS should not be used.

Dispensation for Particular Expenses Payments and Other Matters (Word 54kb)

Standard letters for the approval, review and cancellation of dispensations are available in SEES under forms and letters.

Where amendments to a letter are required the guidance at EIM30085 must be followed.