Readers’ forum: Potential HMRC enquiry into tax relief claims

A client – a PAYE taxpayer – has claimed tax relief on employment expenses for a number of years. HMRC is now refusing part of the claim for the last two tax years and is telling my client that they need to complete a self assessment tax return so that they can consider opening an enquiry.

What are readers’ reactions to this suggestion? I had understood that HMRC had powers to enquire into claims made outside self assessment so a return shouldn’t be necessary?

Query 20 033 – Concerned.

There may be more to this than an HMRC routine enquiry.

I think Concerned is doing the right thing to voice his nervousness of the approach of HMRC and to seek some advice through this readers’ forum.

The approach that appears to have been adopted by HMRC is extremely unusual and not in line with the department’s written...