HM Revenue and Customs (HMRC) has issued the new P87 form and guidance notes.

Currently individuals in paid employment needing to claim tax relief on job expenses by post are required to use the P87 form. However, from 21 December 2022, the new Tax relief for expenses of employment (P87) form and guidance notes will need to be used. A form is also available for any claims dating before 21 December 2022.

Source: CIPP (The Chartered Institute of Payroll Professionals)

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