Market leading insight for tax experts
View online issue

Format of employment expenses claims

printer Mail

HMRC has published the final direction for mandating the format of claims for employment expenses.

From 7 May 2022, HMRC will only accept postal claims using the revised P87 form for income tax relief on employment expenses and will reject claims that are made on substitute claims forms. Previously, substitute claim forms were widely used by high-volume repayment agents but these will no longer be accepted. The necessary Direction has been published to give effect to the changes.

Changes have been made to the P87 to include functionality for multi-year claims. Robotics will accelerate the processing of the updated form, although HMRC notes that attachments to the form must not be included.

Issue: 1575
Categories: News
EDITOR'S PICKstar
Top