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.