Below is an extract from HMRC website:
From 6 April 2016, a general expenses exemption was introduced for amounts which would otherwise be deductible. Employers no longer need to apply to HMRC for a dispensation provided that the employee would be able to claim a fully matching tax deduction and neither employers nor employees need to report reimbursed expenses where they meet conditions under the general expenses exemption.
As this means that all existing dispensations ceased to be effective after 5 April 2016 you should now be operating a system for checking that employees are incurring and paying expenses and at the point of reimbursement, be satisfied that the expenses are not taxable. Once you are satisfied that the exemption applies in full, the expenses and benefits in kind should not be reported on form P11D or payrolled.