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Posted Thu, 23 Jun 2022 12:21:28 GMT by Pippin Jones
Hello, I claimed tax relief for expenses of employment for the year April 21/22 of £312 (working from home expenses due to covid). This came to me in the form of a change to my tax code in January 22 (my tax code went from 1257L to 1288L). I am now completing my self assessment for the year 21/22 and am unsure whether I need to declare the £312 amount anywhere on the form. Does this count as an outstanding debt? My PAYE coding notice didn't mention this being an outstanding debt ("Note 2" on the notice just states this is "estimated expenses associated with your employment"). I could enter £312 in the employment section, under "Do you wish to claim any employment expenses or capital allowances while working for " but I do not want to claim this relief twice. Any advice would be greatly appreciated. I don't want to undo the relief claim, but nor do I want to claim twice. Many thanks in advance :)
Posted Thu, 23 Jun 2022 12:37:41 GMT by Pippin Jones
I should add that I claimed the relief in January via the HMRC online portal.
Posted Thu, 23 Jun 2022 13:10:47 GMT by Pippin Jones
I should also add that if I don't include the value somewhere on my self assessment, the calculation I get is wrong (the online system automatically assumes that my tax code is 1257L and the calculation seems to assume I therefore owe the tax that I have already claimed relief on).
Posted Fri, 24 Jun 2022 12:33:32 GMT by Pippin Jones
Please could someone from HMRC reply to this question? I called the HMRC helpline yesterday and was told not to include the rebate on my self assessment. But, as mentioned above, this results in a calculation that would force me to pay tax on the expenses for which I was granted relief via a higher tax code. Thanks :)
Posted Fri, 24 Jun 2022 16:26:23 GMT by HMRC Admin 20
Hi Pippin Jones,

You would need to claim the amount on the tax return under the employment section which you mentioned.
If you do not then the calculation would then claim back the tax relief you had in your tax code.

Thank you.
Posted Mon, 27 Jun 2022 11:37:57 GMT by HMRC Admin 10
Any expenses claimed would need to be entered if a Self Assessment is being completed for the same year.
Otherwise the Self Assessment calculation would claim the tax relief back.

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