In Derek Storey v HMRC [2021] TC08090, the First Tier Tribunal (FTT) denied the taxpayer’s claims to deduct employment-related expenses owing to a lack of evidence to support them.

Mr Storey, an employed scaffolder, submitted unsolicited tax returns to HMRC in June 2017 for the 2014-15, 2015-16 and 2016-17 tax years, claiming deductions totalling £31,890 from employment income.  

The FTT agreed with HMRC’s decision, finding that:

The FTT expressed concern that HMRC had not published detailed guidance for employees on how to keep records and the types of evidence that should be submitted by employees in this situation, who may have allowable expenses. 

In the absence of such guidance, it was not possible to apportion blame for carelessness entirely to Mr Storey as he may not have known the level of record-keeping that would be expected of him.

Useful guides on this topic

Travel (summary for employees)
What expenses can your employer reimburse? How might travel expenses affect income Tax and National Insurance Contributions? What journeys are allowable for tax relief?

Authorised mileage rates (own vehicle)
How much can you claim for the costs of business travel? How much can be reimbursed by an employer towards the costs of qualifying business travel?

Can an employee claim tax relief on the cost of clothing? Can employers provide clothing? How are claims made? 

Penalties: Errors in Returns and Documents (subscriber version)
What penalties apply if you make an error or mistake? How are penalties calculated? How do you check penalties? What can you do if you receive a penalty?

Subsistence (employees)
This is a guide for employees: can I claim tax relief for subsistence? Subsistence is the tax term for food and drink. 

External link

Derek Storey v HMRC [2021] TC08090

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