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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
, see all updates

Deductions: directors’ and officers’ liabilities: qualifying contracts of insurance: dispensations

Section 65 ITEPA 2003Employers who take out qualifying contracts of insurance (see

EIM30513) should be encouraged to apply for dispensations in respect of them.

See EIM30051 onwards for more detail on dispensations.