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employee tax refund over £ 2500

P87 for earlier years or SA100 ? (and late filing penalties?)

PAYE client wishes to claim business miles for 2014/2015, 2015/2016 and 2016/2017.

The expense claim for each year would be in excess of £2500 each year.

HMRC form P87 only appears to cover claims up to £ 2500, and a SA return is required instead.

My question is: if a SA return for 2014/15 and 2015/16 are filed now to claim the expenses, will that give rise to late filing penalties (potentially of up to £ 1600 each year)?

Thank you in advance.




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