My client didn't realise he could get tax relief on his ASLEF subscritions. Can he mahe a backdated claim for tax relief and if so how far back can he go and how can he make the claim?
He also makes monthly payments to the Transport Benevolent Fund; is there tax relief on this?
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There is a list of the trade union subscriptions, which can be set against tax, for relief.
https://www.gov.uk/tax-relief-for-employees/professional-fees-and-subscr...
You can revisit the claims for the previous four years.
Does he also use his/her own vehicle in the course of their employment? A claim may also be valid there. Also consider flat-rate expenses.
Martin Lewis's site offers useful information about claims for employment related expenses, although it's not primarily aimed at professional advisors.
If he has made tax returns for the years, then amend the return(s) that are still in date to amend and make an Overpayment Relief claim for the others. Otherwise write to HMRC with details of the sums claimed
From experience the Form P87 is a useful tool, particularly if you're looking at multi year claims.
This links; https://www.gov.uk/government/publications/income-tax-tax-relief-for-exp...
However, from memory, the P87 can only be used where the expenses claimed, are less than £2,500.
For amounts greater than that figure, the taxpayer must complete a self-assessment return. However, here again, the claim can be made for the last 4 years.