SE22920 - Benefits: treatment of benefits which are trivial in amount - action to take

Requests that a trivial benefit should be ignored for practical purposes ( SE22900) should be dealt with by the District or other office responsible for dealing with the employer’s returns on form P11D.

If you should decide to agree to the request do not record this in a dispensation ( SE30050). Instead send a letter to the employer recording what the circumstances are and what has been agreed. Say that if circumstances or amounts change the agreement may not necessarily be relied on.

Preserve a copy of this letter permanently in the employer’s records.