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HMRC revise employment expenses process ... again

HMRC have issued a briefing document confirming that from 23 December 2024 individuals who wish to claim tax relief for employment expenses will be able submit their claims and evidence using a new online iForm.

The online form replaces the postal process (using the P87 paper form) that had been put in place between 14 October and 22 December 2024 to reduce the risk of payments being made in cases where claimants were ineligible although HMRC say that taxpayers can continue to use the paper route if they prefer.

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