HMRC is changing the way employees can claim PAYE employment expenses by going back to paper submissions through the post to reduce fraud.
From 14 October 2024, HMRC will require employees to claim PAYE employment expenses using a P87 form and provide supporting evidence to prove their eligibility before the claim is progressed.
Employees can claim this tax relief through PAYE if the amount claimed is up to £2500.
From 12 October, claimants will no longer be able to submit a PAYE employment expense claim using the digital form or make a new claim over the phone.
For uniform, work clothing and tool expenses, i.e. flat rate expenses, claimants will be able to claim these online from 31 October 2024. It won’t be necessary to provide evidence of these expenses unlike for all other types of expenses claims.
For all other expenses, HMRC expects to set up a digital claim route by April 2025.
Taxpayers must tell HMRC which employment they incurred the non-flat rate expense for, as well as whether their employer reimbursed any of the cost, and if they did, show evidence of how much.
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