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Claiming Employment Expenses

How to claim employment expenses for earlier tax years

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Could anyone advise me on the best way to claim employment expenses for earlier tax years please? 

The fuller details are that my client has been in self-assessment since 2016 but has recently told me that they pay membership fees for the Chartered Society of Physiotherapy every year for which they are not re-imbursed by their employer (the NHS).

I have amended the 19/20 & 20/21 tax returns but these expenses weren't included in the earlier years' tax return. I would like to reclaim the overpaid tax for these years.

What is the best way to submit the earlier year claims to HMRC? I was advised by HMRC's Agent's helpline that form P87 / call the PAYE helpline would be to claim this. I have just called the PAYE helpline who advised this advice was incorrect.

Replies (15)

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Replying to David Ex:
Johny Fartpants Picture
By johnny fartpants
28th Jan 2022 13:08

Apparently not (per their website):

"Who can't claim via the rebate?"

"And if you're self-employed, instead of claiming via the rebate, you should claim uniform and laundry expenses when filling in your self-assessment tax return."

I'm out of time for these years but should still be able to claim somehow??

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Replying to johnny fartpants:
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By David Ex
28th Jan 2022 13:18

johnny fartpants wrote:

Apparently not (per their website):

"Who can't claim via the rebate?"

"And if you're self-employed, instead of claiming via the rebate, you should claim uniform and laundry expenses when filling in your self-assessment tax return."

I'm out of time for these years but should still be able to claim somehow??

Apparently not what?

I thought you said this was an NHS employee?

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Johny Fartpants Picture
By johnny fartpants
28th Jan 2022 13:24

Yes but the employee is also in self-assessment as they have property income. Therein lies the problem. HMRC won't process these claims for someone in self-assessment. The computer says no.

I am looking for the method for claiming the expenses for an employee who is in self-assessment.

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Replying to johnny fartpants:
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By David Ex
28th Jan 2022 13:52

johnny fartpants wrote:

Yes but the employee is also in self-assessment as they have property income. Therein lies the problem. HMRC won't process these claims for someone in self-assessment. The computer says no.

I am looking for the method for claiming the expenses for an employee who is in self-assessment.

Helps to give complete facts in a question.

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Replying to David Ex:
Johny Fartpants Picture
By johnny fartpants
28th Jan 2022 14:02

What missing facts are you referring to?

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Replying to johnny fartpants:
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By David Ex
28th Jan 2022 16:13

johnny fartpants wrote:

What missing facts are you referring to?

Any reference in your question to other income.

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By Catherine Newman
28th Jan 2022 13:27

If the amount of tax involved is worth it you make an overpayment relief claim. It must be made in writing, the amount of refund quantified and signed by you client. You can go back two years prior to the ones you have done.

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Replying to Catherine Newman:
Johny Fartpants Picture
By johnny fartpants
28th Jan 2022 13:39

Thanks Catherine. That is what I thought. Letter to HMRC SA at BX9 1AS, signed by client stating which SA boxes were incorrect etc. etc. . I had hoped there would be a more straight forward route (particularly considering how long it takes HMRC to even open a letter these days).

Thanks for your help though.

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Replying to johnny fartpants:
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By Catherine Newman
28th Jan 2022 13:58

A pleasure.

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Scooby
By gainsborough
28th Jan 2022 15:30

Johnny - just PM'd you with a template.

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Replying to gainsborough:
Johny Fartpants Picture
By johnny fartpants
28th Jan 2022 16:19

Thank you Gainsborough. That's really appreciated!

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Replying to johnny fartpants:
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By Catherine Newman
28th Jan 2022 17:31

I've used one in the very dim and distant past. A client who is a lecturer and whose union alerted him to the potential of past claims for subscriptions sent the union form in. We claimed the actual subs paid in year, amended one year as you have done and then HMRC wrote out saying he had to write in with an overpayment relief claim for the other two. The template will be recognised in the postroom straightaway (hopefully).

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Replying to Catherine Newman:
Johny Fartpants Picture
By johnny fartpants
28th Jan 2022 18:40

Thanks to everyone for their contributions. I have drafted a letter from Gainsborough's kindly provided template. I'll ask my client to sign it & post it to HMRC. Lets see what happens from here.

I hope you all have a great weekend.

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Replying to johnny fartpants:
Scooby
By gainsborough
28th Jan 2022 17:53

You are most welcome.

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