HMRC issue briefing: Evidence required to claim PAYE (P87) employment expenses

We’re introducing new evidence requirements for claimants from 14 October 20142024 to reduce the risk of ineligible expense claims.

We want to make sure that customers receive the tax relief they are entitled to as simply as possible, but we also need to make sure that we identify where customers are not eligible and prevent them receiving payments they are not entitled to.

When customers send us evidence for PAYE employment expense claims, HMRC will check it and confirm whether they are entitled to tax relief.