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
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Web page updated on 17 Mar 2025 17:40