Early Year Expense Claim Sample Letter

Dr D Williams
7 General Road
London
SE9 6AR

HM Revenue & Customs
Customer Operations
Pay As You Earn and Self Assessment
Centenary Court
1 St Blaise Way
Forster Square
Bradford
BD1 4YL

12^th March 20xx

Dear Sirs

Overpayment Claim – Ref AB 12 34 56 B (National Insurance Number)

I have worked since prior to the 20xx/20xx tax year as a salaried doctor.  I am obliged by my employment to pay the following subscriptions and would like to claim a deduction for these expenses against my tax liabilities for each year, on the basis that the costs were incurred wholly, necessarily and exclusively for business purposes.

These subscriptions were paid from my earnings from employment.
I would like to make a claim for overpayment relief under Schedule 1AB TMA 1970.

I confirm the information given in the claim are correct and complete to the best of my knowledge and belief.

Yours faithfully

Dr D Williams

Note : This sample letter is provided as is and should not be considered as professional advice. You should always talk to your professional advisor to check what may apply in your situation and to determine the correct amounts.