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HMRC internal manual

National Insurance Manual

Class 1 NICs: Expenses and allowances: HMRC Dispensations: What are they?

Section 65 ITEPA 2003

If an officer of HMRC is satisfied that on particular expenses payments or benefits made to a director or employee, they can notify the person paying or providing them that this is the case. The notice issued by the officer of HMRC is called a .

The granting of a dispensation removes from employers the burden of reporting such payments and benefits on form P11D.

EIM30051 and EIM30052 give further general details about dispensations.