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Official guidance
Employment Income Manual

EIM30500 · Deductions: directors' and officers' liabilities

  • EIM30501 · General
  • EIM30505 · Deductions: directors’ and officers’ liabilities: relief due
  • EIM30507 · Deductions: directors’ and officers’ liabilities: cases to be dealt with by an Inspector
  • EIM30509 · Deductions: directors’ and officers’ liabilities: amounts on which relief due
  • EIM30511 · Deductions: directors’ and officers’ liabilities: qualifying liabilities
  • EIM30513 · Deductions: directors’ and officers’ liabilities: qualifying contracts of insurance
  • EIM30517 · Deductions: directors'; and officers'; liabilities: qualifying contracts of insurance: excluded contracts: connected contracts
  • EIM30519 · Deductions: directors’ and officers’ liabilities: qualifying contracts of insurance: apportionment where more than one risk or person covered
  • EIM30521 · Deductions: directors’ and officers’ liabilities: qualifying contracts of insurance: dispensations
  • EIM30523 · No relief due on matters that it is unlawful to insure against
  • EIM30530 · Deductions: directors’ and officers’ liabilities: relief for ex-employees
  • EIM30532 · Deductions: directors’ and officers’ liabilities: relief for ex-employees: relief for "excess" liabilities
  • EIM30534 · Deductions: directors and officers liabilities: relief for ex-employees: time limits
  1. Deductions: directors' and officers' liabilities: contents
  2. Deductions: directors’ and officers’ liabilities: qualifying contracts of insurance: dispensations

EIM30521 | Deductions: directors’ and officers’ liabilities: qualifying contracts of insurance: dispensations

From HM Revenue & Customs · Employment Income Manual

Section 65 ITEPA 2003

Employers who take out qualifying contracts of insurance (see EIM30513) should be encouraged to apply for dispensations in respect of them.

See EIM30051 onwards for more detail on dispensations.

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