Section 336 expense claims

One of the section numbers in the Taxes Acts that gets quoted more often than most!

These are the responsibility of the employee, but those that are attached to the original paper P11D and submitted on behalf of an employee by an employer should be sent to HMRC (NIC & EO), Room BP2101, Tynemouth House, Benton Park View, Longbenton, Newcastle Upon Tyne NE98 1ZZ. This should ensure that the form P11d and the section 336 claim are processed at the same time.

CAIf submitted separately on form P87, form P810 or in letter format and not attached to an original P11D they should be headed section 336 claim and a copy of the P11d where relevant attached as well. They should be sent to PAYE and Self-Assessment, HMRC, BX9 1AS.