Use the online form if you're an employee and want to claim tax relief on employment expenses you've paid during the tax year.
About this form
If you’re an employee and you want to tell HM Revenue and Customs (HMRC) about employment expenses you’ve had to pay during any year for which tax relief is due, you can:
- use the online service (sign in or set up a Government Gateway account)
- fill in form on-screen, print and post it to HMRC
If you use the online form you’ll get a reference number that you can use to track the progress of your form. You’ll also be able to tell HMRC about multiple tax years and multiple employments if you use the online form.
If your claim is for the current tax year we’ll amend your tax code. You won’t get a cheque repayment.
Include all expenses for the tax year you want to claim for. The figure shown on the form’s summary page is your total expenses for the year. We’ll use this figure to calculate any relief due to you.
Only fill in this form if your allowable expenses are less than £2,500 for the year.
If your claim is more than £2,500 you’ll need to fill in a Self Assessment tax return and should register for Self Assessment or Contact the Self Assessment Helpline.
If you’ve not paid any tax during the year no refund will be due.
Don’t use this form if you’ve already submitted a Self Assessment tax return for the year you’re claiming for.
Before you start using the postal form
You’ll need to fill in the postal form fully before you can print it. You can’t save a partly completed form so you should gather all your information together before you start to fill it in.
If you’re using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers. Return the postal form to:
Pay As You Earn
HM Revenue and Customs
You don’t need to include a street name, city name or PO box when writing to this address.
Related forms and guidance
Tax relief for employees
Guidance about claiming tax relief on expenses