Her Majesty’s Revenue and Customs (HMRC) is set to implement new regulations regarding the process of claiming tax relief on employment-related expenses, primarily in response to growing concerns over an increase in ineligible or incorrect claims. Starting from 14 October 2024, taxpayers who wish to claim tax relief for expenses they incur as part of their employment will be required to submit a P87 form, which is specifically designed for this purpose. In addition, claimants must provide supporting evidence, such as receipts or other documentation, to verify their claims.

A significant change under the new rules is that submissions made online or over the phone will no longer be accepted. Instead, all claims must be made via the P87 form, which must be printed and physically mailed to HMRC for review and processing. This shift towards a paper-based submission system is intended to ensure that claims are scrutinized more thoroughly, thereby reducing the likelihood of fraudulent or erroneous claims slipping through. Taxpayers who fail to comply with these new procedures or who cannot provide sufficient evidence for their claims may risk having their claims denied.

This change represents a tightening of controls around the tax relief process and underscores HMRC’s commitment to addressing the issue of ineligible claims. Taxpayers will need to be more diligent in maintaining accurate records of their employment-related expenses to ensure they meet the new evidentiary requirements.

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