Without any obvious publicity, a couple of new sentences have appeared in the Inland Revenue's Employment Income Manual (EIM) which overturn what many regarded as accepted policy. Until now, it had been possible to apply for a dispensation to take effect from the start of the current tax year. As a result, P11D forms did not need to be completed on a 'split year' basis, but simply by reference to the dispensation that was obtained sometime during the tax year and that was stated to apply for the entire tax year,.However, the new guidance in EIM30052 will prevent this practice.
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