From 21‌‌‌ ‌‌December 2022 claim forms for Income Tax relief for employment expenses, known as P87s, must include the following additional information:

• all the details in section 1, except for the title and contact phone number which are optional
  
• employer PAYE reference number in section 2 – you can get this from your Personal Tax Account, the HMRC app, P45 or P60
  
• 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 changes to the P87 form are being introduced to improve customer experience and pay customers the money they’re due as quickly as possible.