Have your employees got a S336 tax claim?

Pay Packet And Banknotes


Basically, if an employer makes a declaration on the P11D, which the employee and HMRC agree can be counted as tax deductible, this is referred to as a S336 Claim. In order to claim the employee would need to show the expense was wholly and exclusively for business.


Here are some suggestions of expenses employees may claim….

  1. Flat Rate Expenses by Occupation – HMRC have a list EIM32712 for example Healthcare staff in the National Health Service, private hospitals and nursing homes – Uniformed ancillary staff: maintenance workers, grounds staff, drivers, parking attendants and security guards, receptionists and other uniformed staff – get a flat rate of Β£60 per year – this link explains how it works – Money Saving Expert
  2. Mileage in your own vehicle on business – the approved rates are list below if your employer pays you mileage already deduct the rate from the amounts below and claim the difference

Tax: rates per business mile

Type of vehicle First 10,000 miles Above 10,000 miles
Cars and vans 45p (40p before 2011 to 2012) 25p
Motorcycles 24p 24p
Bikes 20p 20p

Β Β Β Β  3. Professional Subscriptions – if you personally pay for a professional subscription that you need for your work you can claim the cost against tax – here is a list of HMRC approvedΒ  professional organisations

4. Traveling Costs – you may have business travel costs for hotels and meals that haven’t been reimbursed and these costs can be reclaimed against your tax

5. Working from Home – maximum of Β£4 per week

6. Uniform not covered by a Flat Rate – read this blog

7. Training – where training was an intrinsic contractual duty of the employment (see also EIM32535 & EIM32546) and where any personal benefit, unlike most CPE/CPD courses, would be incidental and not therefore give rise to a dual purpose of the expenditure.

8. Other costs – where the cost is wholly and exclusively for business

Form P87

If you are an employee use this form to tell HMRC about employment expenses you have had to pay during the year for which tax relief is due.
Only fill in this form if your allowable expenses are less than Β£2,500 for the year.
If your claim is more than Β£2,500 you will need to fill in a Self Assessment tax return. Please contact the Self Assessment Helpline on 0300 200 3310 or register at
You must fill in a separate P87 for each employment for which you are claiming.
If you have not paid any tax during the year no refund will be due.



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