Behind the headlines: HMRC’s latest Employer Bulletin and unreimbursed business expenses

Issue 65 of the Employer Bulletin was published on 11th April. The Bulletin is the main conduit of information for employers even though it’s only published six times a year. If you don’t normally receive it direct to your inbox, sign up here.

Since the last Bulletin in February we’ve had a Budget and the start of a new tax year, so there was plenty for HMRC to cover. Read on to find out more about what this means for tax relief on unreimbursed expenses – the second focus of this series of blogs.

Tax relief on unreimbursed expenses

There’s a short piece on sending s336 claims with P11Ds. Many employers won’t know what these are, in fact it’s the section of the Income Tax Earnings and Pensions Act 2003 that allows employees to claim tax relief on business expenses that have not been reimbursed by their employer, such as mileage paid at less than 45p per mile or for professional subscriptions. It’s surprising that this section talks about claims being sent along with P11Ds and on form P87. Later in the Bulletin is an entirely separate section that details, as we know, that it’s far easier for the employee to send claims direct from their Personal Tax Account (PTA), as they can then track its progress and chase for a reply.