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HMRC internal manual

Self Assessment Claims Manual

How to Deal with Tax Adjustments that are not Claims?: Which Tax Adjustments are Not Claims?

This chapter covers what action can and should be taken on receipt of a request for an exemption, deduction or other tax adjustment that is not a claim within the meaning of TMA70/S42. The guidance applies to requests made by individuals, trustees and personal representatives.

Which tax adjustments are not claims?

Sometimes the law simply says that exemptions, deductions, or other tax adjustments, are to be made. In these cases the Taxes Acts do not say a claim is necessary and so these are not claims within the meaning of TMA70/S42.

Common examples are

  1. deductions for qualifying travelling expenses or for other necessary expenses of employment
  2. incidental overnight expenses
  3. work-related training provided by employers
  4. fees and subscriptions to professional bodies, learned societies etc.
  5. employee liabilities and indemnity insurance
  6. expenses of entertainers
  7. donations to charity: payroll deduction scheme.