Tax news in brief

Tax relief for uniforms, work clothing and tools

Earlier this month, HMRC announced that pay as you earn (PAYE) claims for tax relief for employment expenses must be made using form P87, with supporting evidence provided by post. HMRC has confirmed that a claim can now be made online for flat rate expenses for uniform, work clothing and tools.

HMRC's ITSA tips for agents

HMRC has emailed agents with guidance on preparing and submitting income tax self assessment (ITSA) returns ahead of the deadline on 31 January 2025. Key points from the guidance include the following:

• before submitting a tax return for a client, the agent should ensure that the client has registered for ITSA;
• agents can contact HMRC (including via webchat) on behalf of client and ask for that person’s ITSA account to be reactivated or closed; and
• following the process suggested by HMRC can avoid delays associated with making claims to transfer part of a person’s personal allowance to their spouse or partner (the marriage allowance). HMRC says that the transferor should submit their return first, and that the transferee should wait 72 hours before submitting theirs.

New HMRC handbook for agents

To help agents find information on gov.uk, HMRC has published a new webpage: the Tax agents handbook. The webpage provides links to existing content which agents may find useful. HMRC is trialing this approach and has asked agents to provide feedback by completing a short survey.

HMRC insolvency bulletins

HMRC has published the insolvency bulletins covering the following areas:

• specified charges;
• confidentiality and disclosure;
• the digital platform reporting service; and
• clearance applications.