The way you claim tax relief on expenses depends on the amount you’re claiming for.
Claims up to £2,500
You should make your claim:
- using a Self Assessment tax return if you already fill one in
- on form P87 if you don’t already fill in a tax return
- by phone if you’ve had a successful claim in a previous year and your expenses are less than £1,000 (or £2,500 for professional fees and subscriptions)
Claims over £2,500
You can only claim using a Self Assessment tax return. You need to register if you don’t already fill one in.
You’ll get a letter telling you what to do next after you’ve registered.