P87 or self-assessment tax return

I have a client who has discovered that he has underclaimed fixed deduction expenses on his self-assessment tax return for the last few years. I wonder if he can correct this via a P87 or does he need to go through the process of amending his tax returns? I just thought a P87 might be a simpler option. Maybe not!
Thank you.

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Overpayment relief / amended SATR

UK Tax |