Bulletin clarifies s 336 claim procedure

The April edition of HMRC’s Employer Bulletin  includes articles on end-of-year PAYE submissions and reporting ending of contracting out and the employment allowance as well as those summarised below.

Section 336 claims

The submission of an ITEPA 2003 s 336 expense claim is the responsibility of the employee. But those that are attached to the original paper P11D and submitted by an employer on behalf of an employee should be sent to HMRC (NIC&EO) Room BP2101 Tynemouth House Benton Park View Longbenton Newcastle upon Tyne NE98 1ZZ.

HMRC will then keep the s 336 claim attached to the P11D to ensure they are processed at the same time.

When an s 336 claim is submitted separately on a form P87 form P810 or in letter format and is not attached to an original P11D it should...