Author: JW / / Latest News
Employers Beware… Old ‘Flat Rate Allowance’ Dispensations and ‘Benchmark Rates’
If you pay employees a Flat Rate/Round Sum Allowance agreed in a Dispensation with HMRC prior to 5 April 2016 (say for overnight accommodation and/or food), firstly you should note that if it was agreed prior to 6 April 2011 then it became redundant on 6 April 2016 when dispensations were abolished.
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