Class 1 NICs: Expenses and allowances: HMRC Dispensations: Dispensation notice and letters
- a dispensation notice
- the accompanying letter issued with a dispensation notice
- the letter refusing a dispensation.
The dispensation notice should be easy to recognise. It is usually headed “DISPENSATION FOR PARTICULAR EXPENSES PAYMENTS AND OTHER MATTERS”. And it specifies:
- the nature of the payments and benefits covered
- the employee(s) to whom the dispensation applies. For instance, this may be all employees, named individuals or a specific group of employees i.e. salespersons.