An HMRC Dispensation Notice removes the requirement to report certain expenses and benefits on forms P11D or P9D.  There is also no need to pay any tax or National Insurance on items covered by a dispensation.

Employers can now apply for a dispensation online and the new application form is available on HMRC's website at www.lexisurl.com/dispen.

Alternatively, please contact AG Tax Consulting to discuss any items that could be usefully included in such a dispensation.

Posted on 27 Jan 2010