A PAYE client who hasn't been asked to file a return wants to claim expenses for 2020/21, so I sent an appropriate letter to HMRC at the end of June. In record time, I received a reply dated 25 October. It tells me that the taxpayer must have paid tax in the year they spent money on the expenses. It says how much they can claim depends on the rate they pay tax. For example-if they spent £60 and pay at a rate of 20%, they can claim £12. Good to know that HMRC can explain these tricky points to us agents. But the final sentence says "as your client has to complete a tax return for 20/21, they must make the claim for expenses using that form.
And when I checked, the notice to file was issued today, the 28th
I should be pleased to receive a reply within 4 months given the other claims I am still waiting on.