这个点是关于employment income的。
HMRC will issue a notice of nil liability (or dispensation) if:
(1) An employer notifies HMRC with a statement of the cases where particular types of benefits provided by the employer are covered by allowable deduction; and (雇主向HMRC 提出申请，声明自己向雇员提供的某种taxable benefit会被allowable deduction抵消掉）
(2) An officer of Revenue and Customs agrees that there is no tax liability arising. （HMRC的官员同意了这个申请，认为雇员在这项benefit上无需缴纳income tax）
The effect of the dispensation is that:
(1) The employer can exclude information about the benefits in future on the employee's PAYE forms; and (雇主以后在PAYE系统中无须再次列明这项benefit)
(2) The employee does not have to make a claim for the allowable deduction to prove nil liability. (雇员也不需要在自己的 tax return中申请allowable deduction)
简单的说，dispensation的作用就是：“一次申请，雇员和雇主以后不需要每次申请”。
