From 6 May 2022, HMRC will only accept postal claims using the revised P87 form for income tax relief on employment expenses and will reject claims that are made on substitute claims forms. Currently, substitute claim forms are widely used by high-volume repayment agents but these will no longer be accepted from 6 May.
Changes have been made to the P87 form to include functionality for multi-year claims. Robotics will accelerate the processing of the updated form, although HMRC notes that attachments to the form must not be included.
See also the Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations, SI 2022/227, which empower HMRC to issue Directions (HMRC has already published a draft Direction).
From 6 May 2022, HMRC will only accept postal claims using the revised P87 form for income tax relief on employment expenses and will reject claims that are made on substitute claims forms. Currently, substitute claim forms are widely used by high-volume repayment agents but these will no longer be accepted from 6 May.
Changes have been made to the P87 form to include functionality for multi-year claims. Robotics will accelerate the processing of the updated form, although HMRC notes that attachments to the form must not be included.
See also the Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations, SI 2022/227, which empower HMRC to issue Directions (HMRC has already published a draft Direction).
