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.