A nominated Inspector should deal with all claims relating to
security expenditure (see
EIM21813).
If the conditions for giving a deduction (Section 377 ITEPA
2003) are satisfied, consider granting a dispensation for ongoing
qualifying expenditure in respect of a named individual (see
EIM30051 onwards).
If no dispensation is given the employer should include
security benefits and reimbursed security expenditure on forms
P11D. Whether or not a deduction under Section 377 ITEPA 2003
should be given is a matter between the employee and the Inland
Revenue.
