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18 January 2010
Employers can apply for dispensation via web
An HMRC dispensation notice removes the requirement to report expenses and benefits to them at the end of the year 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. The new application form is available on HMRC’s website.
Alternatively, a form can be downloaded and sent by post.
