HM Revenue & Customs

Employment 13 - Employment expenses and capital allowances

To claim for any employment expenses or capital allowances for equipment used in your employment, please make sure you select 'Yes' otherwise, select 'No'.

You can only deduct the costs you had to pay out in doing your job.

This includes:

Your PAYE tax code may be affected by information you supply in your tax return if we receive it before 1 January 2022.

If you expect your expenses to change during the 2021 to 2022 tax year, you must tell HMRC so that we update your 2021 to 2022 PAYE tax code.