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Exemption for amounts which would otherwise be deductible: Introduction

Exemption for amounts which would otherwise be deductible: Dispensations

Conditions

Removal of checking requirement from 6 April 2019

Exemption for amounts which would otherwise be deductible: Relevant salary sacrifice arrangements

Payments at a benchmark rate

Exemption for amounts which would otherwise be deductible: Mileage allowance payments

Exemption for amounts which would otherwise be deductible: Bespoke agreements

Industry scale rates

Exemption for amounts which would otherwise be deductible: Notice of approval

Bespoke agreements � revocation of approval

Checking systems

Checking systems: models

Exemption for amounts which would otherwise be deductible: Bespoke agreements - Transitional arrangements

Exemption for amounts which would otherwise be deductible: other benefits

Exemption for amounts which would otherwise be deductible: entertaining expenses

Exemption for amounts which would otherwise be deductible: international travel

Exemption for amounts which would otherwise be deductible: Anti avoidance