Mandating the use of P87 forms

In light of the changes to the P87 form (tax relief for employment expenses) HMRC has posted a blog to keep advisers updated. This is in the form of frequently asked questions. Excerpts follow but for full details see HMRC’s ‘working with tax agents’ website.

From 7 May 2022 all P87 applications must be made by post on HMRC’s newly updated form. Thereafter HMRC will not process applications made in a non-prescribed form.

All relevant boxes on the form must be completed and the taxpayer making the claim must sign it. If information is missing HMRC will try to source the information internally or contact the repayment agent for more information.

HMRC confirms that agents can continue to submit assignments 64-8s etc as part of the application. But to ensure payments are made quickly to the repayment agent through future automation ...