HMRC Directions for Employees on Job Expenses Relief
Summary
HM Revenue & Customs (HMRC) has published directions for employees on how to notify the agency of deductible job expenses and claim Income Tax relief. These directions are issued under the Taxes Management Act 1970 and the Income Tax (Pay As You Earn) Regulations 2003.
What changed
HM Revenue & Customs (HMRC) has issued new directions detailing the process for employees to notify the agency of deductible job expenses and claim Income Tax relief. These directions, published on March 20, 2026, are issued under specific sections of the Taxes Management Act 1970 and the Income Tax (Pay As You Earn) Regulations 2003.
Employees who need to claim relief on job expenses must follow the procedures outlined in these directions. The document provides guidance on the information required by HMRC and the methods for submission. Compliance with these directions is necessary for employees to successfully claim their entitled Income Tax relief on job-related expenses.
What to do next
- Review HMRC directions for notifying job expenses and claiming Income Tax relief.
- Ensure employees are aware of and follow the specified notification procedures.
Source document (simplified)
Policy paper
Directions under section 43E of the Taxes Management Act 1970 and regulation 65A(5) and (6) of the Income Tax (Pay As You Earn) Regulations 2003 and Regulation 189 of the Income Tax (Pay As You Earn) Regulations 2003
Directions for employees who need to notify HMRC of deductible job expenses and claim Income Tax relief on them.
From: HM Revenue & Customs Published 20 March 2026 Get emails about this page
Documents
Commissioners' Directions under section 43E of the Taxes Management Act 1970 and regulation 65A(5) and (6) of the Income Tax (Pay As You Earn) Regulations 2003 and Regulation 189 of the Income Tax (Pay As You Earn) Regulations 2003
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Commissioners' Directions under section 43E of the Taxes Management Act 1970 and regulation 65A(5) and (6) of the Income Tax (Pay As You Earn) Regulations 2003 and Regulation 189 of the Income Tax (Pay As You Earn) Regulations 2003 (accessible version)
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Details
These directions apply to the delivery of the specified information to HMRC.
Published 20 March 2026 Get emails about this page Print this page
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