Evidence required to claim PAYE Employment Expenses

HMRC have been conducting a review of the process for claiming income tax relief on PAYE employment expenses as a result of receiving a large number of ineligible claims for relief. On 10 June 2024, they suspended processing some claims while they considered the best way to manage this risk. In response, they have announced that they will be changing the PAYE employment expense process for customers. From 14 October 2024, they will require customers who want to claim PAYE employment expenses to use a P87 form and provide supporting evidence to prove their eligibility before they progress the claim. More information on these changes and the types of evidence that will be required can be found in HMRC’s update here.