The firms must now include all the details in section 1 except for the title and contact phone number that are optional, the employer PAYE reference number in section 2 (clients can get this from their Personal Tax Account, the HMRC app, P45 or P60, and the type of industry in section 2 if the claim includes flat rate expenses.
Any forms received on or after 21 December 2022 that do not include the required information will be rejected.
The HMRC first alerted tax agents to these requirements in early and mid-November to give them time to prepare.
The changes to the P87 form are being introduced so that the HRMC can improve customer experience and pay customers the money they’re due as quickly as possible. The HRMC said it also needs to ensure the advisers’ time is used efficiently and that forms can be processed electronically.
