CORONAVIRUS: Tax relief on purchases wholly, exclusively and necessarily used in role as employee

Millions of salaried employees who are working remotely are entitled to claim tax relief from HMRC for purchases that they can show are “wholly, exclusively and necessarily” in the performance of their role. This could include study chairs, desks and stationery, printer paper and ink.

How it works

If you are self-employed, you should claim for your working expenses as normal through a self-assessment tax return.
If you’re employed — and you have expenses of up to £2,500 per year — you should submit a P87 form. For larger sums, you will also have to submit a tax return.

A P87 form can be downloaded on the Government Gateway website and sent to HMRC online or by post. You have four years from the end of the tax year to make a claim. If it is sucecessful, HMRC will pay you by cheque or adjust your tax code. You will not have to submit receipts with the P87, but keep them as HMRC may want to check them.

Thursday, 7th May, 2020