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Post Info TOPIC: Dispensations (PAYE)

Master Book-keeper

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Posts: 3594
Dispensations (PAYE)

I'm just doing the year end for a client, and they have paid an employee £10 a day subsistence and £6 a day parking (Employee works away) Nothing on their payslip to indicate.

Previously there was no quibble if you stick to the published rates (£10 if away from home for more than 10 hours) providing you got a dispensation.

Now that dispensations no longer exist I know you can apply to the tax office before the start of the tax year so that it is tax free on the payroll or presumably report on P11D.† However I can find no published rates for meal allowance after the rule change.

So Q1 is it a P11D job (I'm fairly certain it is) and Q2 is it tax free?† Would the parking come under incidentals (£5 a night allowance or taxable on the whole) or can the parking be claimed (no receipts)?



†Any advice given is for general guidance and professional advice should be sought applicable to your circumstances.

Veteran Member

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Posts: 61

For the £10 per day at least I don't think they would need to go on P11d as according to HMRC here if you are paying the approved flat rates. The parking I'm not 100% sure about, could you look up where they're parking and see how much it costs to see if they are reimbursing the correct amount?


All thoughts are my own and should not be used as professional advice.

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