In May 2022 HMRC made Form P87 mandatory for employees claiming tax relief for job-related expenses unless they had already made a claim through self-assessment. What’s it changed now?

Since May HMRC has made changes and with effect from 21 December 2022 certain information on the revised Form P87 must be provided or it will reject the claim. The information that must be included is

  • all the details in Section 1, except for the title and contact phone number which are optional
  • the employer’s PAYE reference in Section 2
  • in Section 2, if the claim is for flat rate expenses, the type of industry the employee works in.

More information, including a link to the new version of Form P87 is available here.

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