Uniform Flat Rate Expense

miller

https://www.moneysavingexpert.com/reclaim/uniform-tax-refund/

When claiming for previous tax years, do you need to have been employed (in a job requiring a uniform) for the entirety of that tax year? I can't see anything in the MSE article or the HMRC website.

Jeremy535897

The flat rate seems to apply whether your job started part way through the tax year or not. The legislation is in section 367 ITEPA 2003:

"367 Fixed sum deductions for repairing and maintaining work equipment

(1)A deduction is allowed for the sum, if any, fixed by the Treasury as in their opinion representing the average annual expenses incurred by employees of the class to which the employee belongs in respect of the repair and maintenance of work equipment.

(2)The Treasury may only fix such a sum for a class of employees if they are satisfied that—

(a)the employees are generally responsible for the whole or part of the expense of repairing and maintaining the work equipment, and

(b)the expenses for which they are generally responsible would be deductible from the employees' earnings under section 336 if paid by them.

(3)No deduction is allowed under this section if the employer pays or reimburses the expenses in respect of which the sum is fixed or would do so if requested.

(4)If the employer pays or reimburses part of those expenses or would do so if requested, the amount of the deduction is reduced by the amount which is or would be paid or reimbursed.

(5)In this section “work equipment” means tools or special clothing.

(6)This section needs to be read with section 330(2) (prevention of double deductions)."

The fixed deduction is calculated by reference to average annual expenses, but the legislation does not say that it is reduced if the job is only done for part of the year.

miller

Thanks for the quick reply.

jimmo

Maybe not quite the same thing but in the following link click on the link to Fixed Rate Expenses then scroll down to "Removing FRE from a Tax code " FRE should not be apportioned."
PAYE12045 - Coding: coding deductions and expenses: expenses - HMRC internal manual - GOV.UK (www.gov.uk)

Jeremy535897

jimmo said:

Maybe not quite the same thing but in the following link click on the link to Fixed Rate Expenses then scroll down to "Removing FRE from a Tax code " FRE should not be apportioned."
PAYE12045 - Coding: coding deductions and expenses: expenses - HMRC internal manual - GOV.UK (www.gov.uk)

That's very useful.