PAYE: employer expenses and benefits exemption
Use the employers exemption form if you're an employer and want apply for a new bespoke scale rate for reporting non-taxable expenses and benefits.
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As an employer, you can use this form to apply for approval from HMRC to pay a bespoke scale rate to your employees to reimburse them for expenses that they incur.
You don’t need to apply to HMRC If you wish to pay HMRC benchmark scale rates.