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Has anyone spotted a new P11DX on the HMRC website? One where the employer can tick a box to say that the new benchmark scale rate will be paid?
Gerald Lunn


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16th Apr 2009 16:42

Well the existing form ...
... expressly allows for the possibility of reimbursements at scale rates (item 2). It just does not require you to commit to whether you are using those rates or not - only that you commit to reimbursing at a rate sufficient so as not to give rise to a chargeable benefit. Maybe they are not right bothered whether you use a scale rate or not, as long as the systems and controls are such as to give rise to no charge.

Still, I'd be interested to see if anyone else responds. Especially if it means that existing dispensations will have to be reapplied for if new arrangements fall within the 2009-10 regime.

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By yeboyye
16th Apr 2009 16:04

New P11DX layout/
Apparently a new scheme commenced on 06 April 2009. Benchmark rates may now be used e.g £5 breakfast for an early starter, £5 lunch for an over 5 hour trip from base etc. My reading is that there should be a box on the P11DX where the employer can tick that benchmark scale rates will apply. However as you have pointed out there does not appear to be any change to the P11DX. Perhaps a new one will come or perhaps my reading of the new scheme is wrong.
Thanks for your interest.

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16th Apr 2009 08:55

The standard link to the P11DX ...
seems to include reference to scale rates. I can't remember whether this represents a change. Is it deficient?

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