Can you still claim a full flat rate job expenses for a job you left in (say) May?
Looking at EIM32700 and I cant see any reference to starters and leavers, merely a flowchart which asks the occupation.
Client in question retired in 2013/14 and wants to dispute HMRC computation on various points, and this is one of them as its been taken out.
Utterly trivial sum.
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The flat rate allowances represent the "average annual expenses" so in a year where the employee is not in the job for a full twelve months they should be apportioned. I don't think the guidance says this explicitly but the fact that they are annual amounts would imply that this would be reasonable.