Flat Rate Expense (FRE) allowances

Claiming employment expenses (other than FRE allowances)

If an FRE allowance is not available for your employment category you may still be entitled to a deduction for employment expenses.

To qualify for a deduction:

• You must incur the expense
• The expense must be vouched
• You must not have been reimbursed by your employer
• and
• The expense must have been incurred wholly, exclusively and necessarily in the performance of the duties of your employment.

Note

The “wholly, exclusively and necessarily in the performance of the duties of the employment test” is strictly applied.

To claim a deduction for employment expenses (outside of the FRE allowance regime) you must file an Income Tax Return after the year end.

To make a claim for employment expenses, the following steps are required:

1. Sign in to myAccount.
2. Click on 'Review Your Tax for the previous 4 years' link in 'PAYE Services'.
3. Request a Statement of Liability for the relevant tax year.
4. Click on 'Complete Income Tax Return'.
5. In the 'Tax Credits & Reliefs' page, select 'Your Job-Other PAYE Expenses' and input the claim details.
6. Complete and sign your Income Tax Return.