If your employees are incurring expenses such as travelling costs, homeworking or professional subscriptions, but are not being reimbursed for these costs in full, then they may be able to claim some tax relief from HMRC.
To help employees understand when they might be entitled to tax relief – and how to claim it if so - we have produced two videos for you to share with them setting out how the rules work.
Video: Tax relief for homeworkers
This video covers some of the key things employees need to know about claiming tax relief on additional expenses incurred when working at home.
During Covid, HMRC made it much easier to claim tax relief when working from home. These relaxations have now ended, and the rules for claiming are much tougher. This video covers the post-Covid rules for both the last tax year (2022/23) and the current tax year (2023/24).
Video: Claiming tax relief for common employment expenses
In this video, we look at the top five expenses that your employees might be incurring and how they can get tax relief if they are not being reimbursed in full for the following costs.
- Business mileage
- Professional subscriptions
- Small tools
- Uniform
- Flat rate expenses
In both cases, the online portal on GOV.UK is the best route for employees to make a claim for their expenses as the system will guide them through the process. It is also the best way to make a claim for more than one year. While some employees might consider seeking help from repayment agents, if they are able to tackle the claim themselves they will keep all of the tax refunded to them, rather than have to pay some of the reclaim over to an agent.
This article reflects the position at the date of publication ( 15 August 2023). If you are reading this at a later date you are advised to check that that position has not changed in the time since.
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