15/04/2025
๐ผ ๐๐บ๐ฝ๐น๐ผ๐๐ฒ๐ฒ๐ ๐ฎ๐ฟ๐ฒ ๐ผ๐ป๐ฐ๐ฒ ๐ฎ๐ด๐ฎ๐ถ๐ป ๐ฎ๐ฏ๐น๐ฒ ๐๐ผ ๐บ๐ฎ๐ธ๐ฒ ๐ฎ๐ป ๐ผ๐ป๐น๐ถ๐ป๐ฒ ๐ฐ๐น๐ฎ๐ถ๐บ ๐ณ๐ผ๐ฟ ๐ฟ๐ฒ๐น๐ถ๐ฒ๐ณ ๐ณ๐ผ๐ฟ ๐ท ๐ฑ๐ฒ๐ฑ๐๐ฐ๐๐ถ๐ฏ๐น๐ฒ ๐ฒ๐
๐ฝ๐ฒ๐ป๐๐ฒ๐ ๐๐ต๐ฎ๐ ๐๐ต๐ฒ๐ ๐ถ๐ป๐ฐ๐๐ฟ ๐ถ๐ป ๐ฑ๐ผ๐ถ๐ป๐ด ๐๐ต๐ฒ๐ถ๐ฟ ๐ท๐ผ๐ฏ.๐งพ๐ฅ๏ธ
Employees who incur expenses in undertaking their job may be able to claim tax relief for those expenses where they are not reimbursed by their employer. The expenses will qualify for relief if they are incurred wholly, exclusively and necessarily in the performance of the duties of their employment or meet the deductibility conditions for particular types of expenses, such as travel expenses or professional fees and subscriptions.
Last year, HMRC introduced new evidence requirements for claims for employment expenses. While the new rules were being implemented, they also closed their online expenses claim service for a limited period. During this time employees who wished to submit a claim for relief for employment expenses had to do so by post on form P87.
A new iForm went live in December, meaning employees can once again claim relief for employment expenses online.
๐ฅ๏ธ๐ ๐ ๐ฎ๐ธ๐ถ๐ป๐ด ๐ฎ๐ป ๐ผ๐ป๐น๐ถ๐ป๐ฒ ๐ฐ๐น๐ฎ๐ถ๐บ ๐ปโ
A claim can be made online using the new iForm by visiting the Gov.uk website at www.gov.uk/tax-relief-for-employees/travel-and-overnight-expenses, but only if the claim amounts to ยฃ2,500 or less in a single tax year.
Where the amount claimed is more than ยฃ2,500, it must be made in the tax return. Employees who are required to submit a Self Assessment tax return should make the claim in their return, even if it is for ยฃ2,500 or less.
๐ ๐๐๐ถ๐ฑ๐ฒ๐ป๐ฐ๐ฒ ๐ฟ๐ฒ๐พ๐๐ถ๐ฟ๐ฒ๐ฑ ๐
Claims for tax relief for employment expenses must now be accompanied by evidence in support of the claim. The evidence that is required will depend on the nature of the claim.
For example, where the claim is for a subscription to a professional body, a receipt or other evidence of the amount paid to that body should be supplied. For mileage allowance claims, a mileage log should be maintained which shows each journey, the postcode for the start and end of the journey and the reason for the journey. The mileage log should be supplied with claims for mileage allowance relief.
Where an employee is required to work from home some or all of the time, a claim can be made for the additional household costs incurred as a result. Where such a claim is made, the claimant will need to submit a copy of their employment contract or such other document as makes it clear that the employee is required to work from home rather than working from home through personal choice.
For other expenses, a receipt or other evidence, such as a bank or credit card statement, must be provided which shows both the item in respect of which relief is claimed and also that the claimant paid for that item.
Evidence is not required for flat rate expenses claims made for uninforms, work clothing and tools.
