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HMRC internal manual

Employment Income Manual

Particular benefits: special security measures: action by nominated Inspector

Section 377 ITEPA 2003

A nominated Inspector should deal with all claims relating to security expenditure (see EIM21813).

If the conditions for giving a deduction (Section 377 ITEPA 2003) are satisfied, consider granting an exemption under S289A ITEPA 2003 for ongoing qualifying expenditure in respect of a named individual (see EIM30051 onwards).

If the exemption does not apply, the employer should include security benefits and reimbursed security expenditure on forms P11D. Whether or not a deduction under Section 377 ITEPA 2003 should be given is a matter between the employee and the Inland Revenue.