Policy paper
HMRC issue briefing: Evidence required to claim PAYE (P87) employment expenses
This briefing sets out the new process for claiming PAYE employment expenses that comes into effect on 14 October 2024.
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Details
We’re introducing new evidence requirements for claimants from 14 October 2024 to reduce the risk of ineligible expense claims.
We want to make sure that customers receive the tax relief they are entitled to as simply as possible, but we also need to make sure that we identify where customers are not eligible and prevent them receiving payments they are not entitled to.
When customers send us evidence for PAYE employment expense claims, HMRC will check it and confirm whether they are entitled to tax relief.
Updates to this page
Published 7 October 2024