ICAEW.com works better with JavaScript enabled.

TAX NEWS

HMRC mandates fields on P87 form

Article

Published: 29 Nov 2022 Update History

Having mandated the format of claims for income tax relief on employment expenses, HMRC now requires that certain fields are completed.

Since May 2022, the format of claims for tax relief on employment expenses has been mandated. HMRC’s version of the P87 form must be used for claims made by post.

From 21 December 2022, claims made on P87 forms must include the following information:

  • all the details in section 1, except for the title and contact phone number which are optional;
  • employer PAYE reference number in section 2. This number can be obtained from personal tax accounts, the HMRC app, P45s or P60s; and
  • type of industry in section 2 if the claim includes flat rate expenses.

Any forms that do not include the required information, received on or after 21 December 2022, will be rejected.

The Tax Faculty understands that HMRC is making the change to speed up processing. It means that HMRC staff will not have to find the employer PAYE reference or other information before processing the form.

Changelog Anchor
  • Update History
    14 Dec 2022 (12: 00 PM GMT)
    The P87 form also has been updated. In addition to including the mandatory information, P87 claims received by HMRC on or after 21 December 2022 must be on the latest version of the form.
The Tax Faculty

ICAEW's Tax Faculty is recognised internationally as a leading authority and source of expertise on taxation. The faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.

More support on tax

ICAEW's Tax Faculty provides technical guidance and practical support on tax practice and policy. You can sign up to the Tax Faculty's free enewsletter (TAXwire) which provides weekly updates on developments in tax.

Sign up for TAXwireJoin the Tax Faculty

More from the Tax Faculty

Latest news
Making tax digital image
TAXwire

Stay up to date with the latest developments in tax by signing up to the Tax Faculty's weekly e-newsletter

Practical guidance
Cover
TAXline

Comprehensive support for Tax practitioners each month from the Tax Faculty and expert contributors.

Technical support
Tax Faculty image
Webinars

Expert advice from the Tax Faculty's technical managers on all the developments in tax policy and practice.

Open AddCPD icon

Add Verified CPD Activity

Introducing AddCPD, a new way to record your CPD activities!

Log in to start using the AddCPD tool. Available only to ICAEW members.

Add this page to your CPD activity

Step 1 of 3
Download recorded
Download not recorded

Please download the related document if you wish to add this activity to your record

What time are you claiming for this activity?
Mandatory fields

Add this page to your CPD activity

Step 2 of 3
Mandatory field

Add activity to my record

Step 3 of 3
Mandatory field

Activity added

An error has occurred
Please try again

If the problem persists please contact our helpline on +44 (0)1908 248 250