HMRC have updated their recent briefing on the process for claiming PAYE employment expenses from 14 October 2024 (via the P87) to clarify the position on homeworking expenses for earlier tax years. The updated briefing outlines the evidence required to substantiate claims for expenses for working from home making the following two key points:
for 2020/21 and 2021/22 no evidence is required for working from home expense claims if employees were instructed to work from home (in line with Covid restrictions) and the claims are submitted within the time limits (presumably the usual time limits for P87 claims encapsulating the current tax year and previous four tax years); and
otherwise basic principles apply i.e. evidence is required to show that claimants were required to work from home as opposed to simply having been offered the choice by their employer.
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HMRC have updated their recent briefing on the process for claiming PAYE employment expenses from 14 October 2024 (via the P87) to clarify the position on homeworking expenses for earlier tax years. The updated briefing outlines the evidence required to substantiate claims for expenses for working from home making the following two key points:
for 2020/21 and 2021/22 no evidence is required for working from home expense claims if employees were instructed to work from home (in line with Covid restrictions) and the claims are submitted within the time limits (presumably the usual time limits for P87 claims encapsulating the current tax year and previous four tax years); and
otherwise basic principles apply i.e. evidence is required to show that claimants were required to work from home as opposed to simply having been offered the choice by their employer.
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