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HMRC internal manual

National Insurance Manual

Class 1 NICs: Expenses and allowances: HMRC Dispensations: Employers to be encouraged to apply for dispensations

Application Form PX11DX , in addition to acting as an application to apply for dispensation, also gives employers information about dispensations; Officers of HM Revenue and Customs will also consider all written applications.

EIM30053 gives further information about encouraging employers to apply for dispensations.