ECH10050 - Employer Support Team: Dispensations - P11DX and Letter Applications

Employers or their authorised agent can apply for dispensations on a

• form P11DX, which can be obtained from the HMRC website, or
• by letter.

Staff should accept employers’ statements on Forms P11DX without challenge unless there is clear evidence that this is not appropriate (see ECH10055).

The decision as to the whether we have sufficient grounds to query the application lies with

• CRM in cases where one has been appointed
• CPTT Compliance Manager in Expatriate cases ( ECH10090)
• the EST Senior Manager in all other cases.

The reasons for querying the application must be documented in the papers.

Where it is necessary to seek further information the following channels will be used

• Telephone to resolve minor queries
• Letter to ascertain further details/ documents
• Meetings , where issues are complex

All contact should be restricted to the issues in doubt. The approach should not be used as an opportunity to examine every aspect of an employer's benefit arrangements.

Where the employer's responses give rise to wider concerns consideration should be given to the appropriate way to address these. Such considerations should take place with either the

• CRM in cases where one has been appointed
• CPTT Compliance Manager in Expatriate cases ( ECH10090)
• EST manager

and the outcomes recorded

The attached flowchart gives information on the specific actions to be taken.