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HMRC internal manual

National Insurance Manual

Class 1 NICs: Expenses and allowances: HMRC Dispensations: Conditions to be satisfied for issue of dispensation

  • employees are reimbursed expenses necessarily incurred in the performance of their duties (EIM30057) or on qualifying business travel (seeEIM30073)
  • claims to expenses are independently checked and authorised (seeEIM30059)
  • where possible claims are vouched (seeEIM30061)
  • where advances of expenses are made, the employer has procedures to ensure:

    • they are fully accounted for: and
    • any excess repaid by the employee.