Employment expense claims must be made by post

HMRC is implementing new evidence requirements for individuals wishing to claim tax relief on employment expenses. In a new briefing the department says this in response to the tax risk from ineligible employment expense claims.

On 10 June HMRC suspended processing some claims while it decided how to manage this risk and has since changed the claims process.

From 14 October 2024 taxpayers who want to claim PAYE employment expenses must use a P87 form and provide supporting evidence to prove their eligibility before HMRC progresses the claim. They will no longer be able to submit a PAYE employment expense claim online or by phone. Forms must be posted to: PAYE and Self Assessment HM Revenue and Customs BX9 1AS.

The department says it is ‘working at pace to reinstate the digital process as soon as possible’. Taxpayers will be able to...