A copy of the 'dispensation' referred to in the 'Parliament notes' (SA102MP) relating to the tax year 2008-2009. This is the dispensation that has been agreed with the Department of Finance and Administration and relates to MPs expenses.
HMRC holds the information requested. However, it is exempt from disclosure by virtue of section 44 of the FOI Act, which exempts information if its disclosure is prohibited by any enactment. In this instance, the relevant enactment is the Commissioners for Revenue and Customs Act (CRCA) 2005. The effect of section 23 of CRCA is that information we hold in connection with one of our functions, and which identifies a person or enables their identity to be deduced, is exempt from disclosure under FOI. In this context a 'person' includes both natural and legal persons, and, for example, employers.
Any dispensation granted to an employer by HMRC is a confidential agreement between HMRC and the employer.
HMRC's instructions on dispensations are contained in the Employment Income Manual (EIM30051 onwards), which is publicly available on the HMRC website at:
Guidance on dispensations is also available for employers at:
