A. Tax relief is claimable if the items are for business purposes only, and not for personal reasons. These might include the following:
- Travel and overnight costs incurred on business trips
- Business mileage
- Work clothes, uniforms and tools
- Work-related equipment
- Business costs incurred when working from home
- Professional subscriptions/fees
If your employer has already reimbursed you or given you an alternative item, you cannot claim back the tax relief.
Should your allowable expenses for the tax year be less than £2,500 and you do not complete a self-assessment tax return, you need to fill in a form P87 and send it to the address shown. Make sure you keep records of all spending and make your claim within four years of the end of the tax year in which the spending took place.
If your allowable expenses are more than £2,500, you can claim tax relief by filling in a self-assessment tax return.