Employment Expenses

It is possible to claim Income Tax relief on eligible employment expenses that have not been reimbursed by your employer. If you file a self assessment tax return, relief must be claimed on the employment pages, but for employees who do not file a self assessment, it is possible to claim tax relief using an online form (P87). This follows a period during which HMRC had temporarily suspended the online form process due to a high number of ineligible claims being made. When making a claim it will be necessary to provide evidence of the expenses incurred.

Expenses on which tax relief can be claimed include:

·       Working from home (if your employment contract requires you to do so).

·       Repairing or replacing a uniform or small tools.

·       Travel for business journeys (not journeys to or from work).

·       Professional fees and subscriptions.