Amended process for claiming employment expenses relief includes evidence requirement

From Monday 14 October 2024, claims for relief for employment expenses should only be made by post using form P87. The claim must now also be backed up by supporting evidence which should also be sent by post. According to HMRC, this change in process is being made as a response to a “growing tax risk driven by ineligible claims for employment expenses”. HMRC says they “are working at pace to reinstate the digital process as soon as possible”. Guidance on the new evidence requirements has also been published.

From Monday 14 October, HMRC requires the taxpayer claiming relief for employment expenses to use the P87 form and provide supporting evidence to prove eligibility before the claim will be any further progressed. Some examples of acceptable evidence include receipts and copies of mileage logs which should accompany the P87 in the post.

The following publications provide more detail on this:

• HMRC issue briefing: Evidence required to claim PAYE (P87) employment expenses,
• Claim tax relief for your job expenses, and
• Claim tax relief for your job expenses by post.