Are you paying out for extra job expenses in the course of your employment? If your employer only part reimburses you or not at all, you may be entitled to claim directly from HMRC.
What Can You Claim?
- Uniform maintenance and cleaning (not general clothing).
- Tools or equipment needed for your job.
- Professional subscriptions (must be on HMRC’s approved list).
- Mileage for work travel (not commuting) – 45p/mile up to 10,000 miles.
- Travel costs to temporary workplaces.
- Working from home – flat rate (£6/week) or actual additional costs (with proof).
The expenses must be legitimate, wholly and necessary in the course of your employment and you must be able to show concrete proof of the claim.
How do I make a claim
You can make a paper P87 claim.
Claim tax relief for your job expenses by post – GOV.UK
Claim online here:
Claim tax relief for your job expenses: Overview – GOV.UK
Through your self assessment if you need to file one.
Or call HMRC directly.
HMRC October 2024 Update
Evidence is now required by HMRC all job expense claims.
You must keep:
- Receipts
- Full Mileage Logs
- Copy of contracts
Extract from HMRC website: –
Subscriptions to professional bodies
Copies of receipts, or other evidence, that shows how much was paid for each professional subscription claimed.
Mileage allowance
A copy of a mileage log for each employment. This should include the reason for every journey and the postcodes for the start and finishing points. You will also need a copy of your contract as well as any paid mileage already paid for by the company.
Hotel and meal expenses (subsistence)
Copies of receipts that include the date of a stay or a meal, and the name of the hotel or restaurant.
Expenses for working from home
Evidence that the claimant must work from home, such as a copy of their employment contract. If it’s not stated in the employment contract, we need something else that explicitly states they must work from home. If it’s the claimant’s choice to work from home, they can’t claim this expense.
No evidence is required for ‘working from home’ expense claims for tax years 2020 to 2021 and 2021 to 2022 provided that:
- employees were instructed to work from home (due to UK government Covid restrictions)
- they are submitted within the time limits
Other expenses
A full list of the other expenses that they’ve claimed and the employments they’re for. We also need copies of receipts or other evidence that show the name of the item, and that the claimant paid for it.
Uniform, work clothing and tool expenses (also known as Flat Rate Expenses)
We will not require evidence for these Flat Rate Expenses claims. However, customers are still responsible for making sure they are eligible to claim Flat Rate Expenses. HMRC will still carry out risking to identify customers who may not be eligible to claim Flat Rate Expenses.
Where to send evidence
If customers wish to submit their claims and evidence by post, they can send these to:
Pay As You Earn and Self Assessment
HM Revenue and Customs
BX9 1AS
Without evidence your claim may be rejected or trigger compliance checks and penalties and extra stress.
How to Stay HMRC-Compliant
- Keep receipts for at least 6 years (digital or paper)
- Use recorded delivery when posting documents to HMRC.
- Record key dates: submission, HMRC letters, your replies.
- Respond promptly to any HMRC compliance letters.
Get in touch today if you decide to claim and need support.
SOURCES
Claim tax relief for your job expenses: Overview – GOV.UK
HMRC issue briefing: Evidence required to claim PAYE (P87) employment expenses – GOV.UK