Commentary

A6.957 Dispensations (years prior to 2016/17)

Administration and compliance

A6.957 Dispensations (years prior to 2016/17)

A6.957 Dispensations (years prior to 2016/17)

For years prior to 2016/17, HMRC will check to see if an employer has a valid P11D dispensation1. Broadly speaking, HMRC granted a dispensation for genuine business expenses to be omitted from forms P11D providing that no tax or National Insurance was ultimately due, there was a robust authorisation system in place and the employer maintained adequate records to demonstrate those facts to HMRC.

An employer will have submitted incorrect P11Ds if he has not adhered to HMRC's dispensation, or if he does not have a valid one and has not included an expense on

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