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P11Ds - Dispensations

Just a quick reminder that there is one area where employers can increase the amount included in a dispensation without needing to go back to HMRC. Under the heading “Annual increase in amounts included in a dispensation” HMRC’s manual states:

“Where expense payments included within a dispensation are set at a particular amount (e.g. scale rate payments…), the amount may be uprated annually by the employer without the need to seek HMRC’s agreement, as long as the annual increase is equal to or less than the annual increase in the Retail Prices Index (RPI) for the same period).

It would probably be sensible to keep a permanent record of this but it could still save some time.



Date: 8th December, 2008
Author: Cathy Corns


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