What is an S336 tax rebate?

An S336 tax rebate is directly connected to your P11D form.

Your employer declares any taxable travel benefits on your P11D and you reclaim any allowable tax relief under a section 336 tax rebate claim.

HMRC Reference: Section 336 of the Income Tax, Earnings and Pensions Act, 2003.

Who submits an S336 tax rebate claim?

Under most circumstances, it is the taxpaying employee who is responsible for submitting a completed S336, meaning the process is down to you.

There are some occasions when an employer may submit an S336 claim for their employees. In these instances, the S336 must be attached to the P11D and directly sent to HMRC at the same time.

How do I claim a refund of tax?

To reclaim any overpaid income tax you will have to notify the tax office in writing with supporting evidence. If you complete a Self Assessment tax return the expenses being claimed must be put on your tax return to enable the tax relief to be given. A tax return will have to be submitted if your S336 claim is worth £2500 or more in any one tax year.

What are allowable work expenses?

Remember that a work expense is defined by HMRC as a cost that is “wholly, necessarily and exclusively” required to fulfil your contractual employment duties.

There have been some issues around travel expenses. With reference to HMRC’s definition, certain types of travel are not allowable for tax relief; for example: to interviews, grievance panels and promotion boards. An employer can still decide to reimburse or pay for travel for these reasons, but they have to take off NI and tax first.

S336 tax rebate time limit

You have a four tax year window to make your S336 claim before it’s too late.

There’s more…

There are other costs connected to work that are eligible for income tax relief. These are in addition to the allowable tax relief relating to P11d work related expenses and include:

  • Uniform
  • Accommodation and meals when travelling for work
  • Tools and equipment
  • Professional subscriptions to journals and organisations
  • Working from home
  • Business mileage in private vehicle
  • Flat rate expenses by job
  • …and more

Tax free personal allowances

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