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HMRC has updated the P87 form to clarify the additional mandatory information requirements required from 21 December 2022:
- mandatory fields have been marked with an asterisk;
- the form reference has changed; and
- the section 'about this form' has been updated.
The guidance notes that accompany the P87 form have also been updated.
HMRC confirms that P87 claims received on or after 21 December 2022 will need to be submitted on this latest form and should include all the mandatory information, otherwise they will be rejected. The additional information requirements are:
- all the details in section 1, except for the title and contact phone number which are optional;
- employer PAYE reference number in section 2 – clients can provide this from their personal tax account, the HMRC app, P45 or P60; and
- type of industry in section 2 if the claim includes flat rate expenses.
