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Making the most of dispensations

A dispensation is a notice from HMRC which removes the need to report their expenses and benefits covered on forms P11D.

If a dispensation is not in place there is a requirement to report reimbursed business expenses.

A dispensation can save a lot of time and paperwork.  Some examples of expenses that can be covered include travel, business telephone calls, fees, subscriptions and business entertaining.

You can apply for a dispensation online on the HMRC website.



Date: 12th December, 2013
Author: Cathy Corns


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