EMPLOYEE EXPENSES - 22.10.2018

Employee tax relief on business expenses

HMRC is keen for employees to know that there is no need to use a professional claims company if they want to claim tax relief on business expenses that are not reimbursed by their employer. This would include for example: uniforms, protective clothing and tools; professional fees and subscriptions; and mileage reimbursed at less than 45p per mile.

There are two ways to make a claim, either via their personal tax account or by completing a Form P87 . Once the claim is processed the money will come back to the employee via a positive adjustment to their tax code. It will be carried forward each year until the employee tells HMRC they no longer have the expense.