Since 14 October 2024 HMRC will only accept claims for job expenses made by post on a Form P87 accompanied by evidence, e.g. a receipt for the purchase. There are exceptions for flat rate expenses .
If you’re intending to make a claim, use HMRC’s eligibility checker first . It doesn’t guarantee that you’re entitled to tax relief; its main purpose is to tell you which claim method to use.
Working from home
A claim for working from home expenses, either the £6 per week allowed by concession or actual costs, will only be eligible where the employee can submit a relevant clause in their employment contract proving an obligation to work at home.
HMRC now requires evidence showing the amount, date and the reason why the expense was necessary. For example, this can include receipts for purchases or mileage logs for business journeys. Plus, you must provide details of any part of the expense reimbursed to you by your employer
