ECH10095 - Employer Support Team - Dispensations - Groups of Companies

Where a group of companies exists and a dispensation application is made covering all or many companies in the group then the application should be dealt with by

• the Employer Support Team or
• LBS specialist team covering the parent company.

Where only part of the group applies for a dispensation and not the parent company the Employer Support Team dealing with the subsidiary companies should

• contact the team dealing with the parent company to determine who should proceed with the application

bearing in mind the need to liaise with CPTT Expatriate Teams where Inward Expatriates are present ( ECH10090).

Dispensations should only be granted for

• 100% owned subsidiaries
• if the ESO or LBS Specialist is satisfied that all the companies operate the same or equally robust systems of control of expenses payments.

If the ESO or LBS Specialist is not satisfied dispensations should be limited only to the companies with adequate controls in place.

Where there is an existing dispensation in place and a company joins the group a new application must be made and

• a new dispensation issued identifying the company/activities to which it relates or
• a signed ‘letter of adherence’ (see below) obtained.

Letter of adherence – to Group

Letter of adherence – to Subsidiary