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HMRC internal manual

Employment Income Manual

Foreign travel rules: forms P11D and dispensations granted to employers

The expenses incurred by the employer should be shown on forms P11D unless covered by a dispensation. Dispensations for travel expenses (unless covered by Sections 337 to 340 ITEPA 2003) can only be given in respect of named individuals. Draw the employer’s attention to Chapter 7 of booklet 490 when dealing with these requests.

Other points

  • No dispensation should be given for travelling expenses of the employee’s family (see EIM34050).
  • Any expenses that have been apportioned as being private should be excluded from the dispensation.