We are sharing this update from ACCA, our professional body, for the interest of clients and contacts. The content is (c) ACCA
Claiming PAYE expenses? HMRC’s updated guidance on the evidence required
From 14 October 2024, HMRC has introduced new requirements for claiming PAYE employment expenses. From this date, employees must submit claims using a P87 form and provide supporting evidence before tax relief can be granted.
This change aims to reduce ineligible claims and ensure proper entitlement.
Evidence may include receipts for professional subscriptions, mileage logs, or proof of expenses such as hotel stays or working from home.
HMRC will continue to educate claimants on compliance, and an online claim route for certain expenses will resume by April 2025.
A tool within HMRC’s Don’t Get Caught Out campaign helps taxpayers to check which expenses they are eligible to claim.
HMRC is writing to claimants (including agents) whose claims have not been processed since 10 June to inform them of this new requirement and to ask them to provide evidence to support their claim.
Read more about the full details about these changes, including where to send the evidence and form.
