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HMRC internal manual

National Insurance Manual

Class 1 NICs: Expenses and allowances: HMRC Dispensations: Accepting dispensations for NICs purposes: Change in conditions of issue of dispensation

  • consider any other available evidence that indicates that the payments are for business expenses (see NIM05030); and
  • advise the employer to inform the officer of HM Revenue and Customs who issued the dispensation of the change(s) affecting it.