EIM30053 - Dispensations: employers should be encouraged to apply for dispensations

Section 65 ITEPA 2003

Including expenses on forms P11D, where they could be covered by a dispensation, can be a burden for the employer. It also means more work for the Inland Revenue on processing forms P11D. Employers should be encouraged to apply for dispensations where appropriate.

Give dispensations that are applied for whenever the criteria for giving them are met (see EIM30055).

Dispensations should not be limited to large firms. Give them regardless of the number of employees to be covered.