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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

The general rule for employees’ expenses: dealing with expenses: false statements

If the employee makes a false statement in connection with a request for a deduction,for example he or she requests a deduction for an expense that they did not incur, submitthe case at once to an Inspector.

The Inspector will decide whether any further action needs to be taken.