EIM34180 - 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.