Many requests for a deduction are made by letter or by using form P87 by employees who have not received an SA return, see EIM31700. Most of these cases can be settled by agreement without using the formal machinery for assessment and appeal.
If a deduction is not due it is usually enough to explain to the
employee in a letter, by telephone or at a meeting that a deduction
cannot be given. But you must always give a reasoned and complete
explanation why this is so. Simply saying that a deduction is not
allowable will not satisfy the employee and is likely to lead to
further correspondence.
Frequently the employee will be convinced that the
expenditure that he or she has incurred is both reasonable and
necessary. You will need to explain carefully why that is not
enough to permit a deduction.
