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HMRC internal manual

Employment Income Manual

Dispensations: list of dispensations granted

The guidance on this page applies for the tax years up to and including 2015-16.  For tax years 2016-17 onwards dispensations have been replaced by an exemption for amounts which would otherwise be deductible. See EIM30200 onwards.


Keep a list of each dispensation application in an establishment file. Record on it thefollowing information:

  • reference of applicant
  • name of applicant
  • date of grant
  • whether granted in whole or in part
  • the date of refusal.

For recording purposes:

  • treat the application as a single application where it is made in respect of more than one type of expense
  • count it as a dispensation given if any of the expenses are included in a dispensation
  • treat it as a fresh application if the employer subsequently reapplies in respect of any types of expenses for which a refusal was given.