The amount of flat rate expenses claimable in Box 18 to has been restricted to a maximum of £1132.
There is a maximum amount that can be claimed for each job type, details are available at: https://www.gov.uk/guidance/job-expenses-for-uniforms-work-clothing-and-tools.
To help reduce the amount being overclaimed HMRC are restricting the amount that can be entered in Box 18 to a maximum of £1132. This has already been introduced for the HMRC SA Online Service and will be included in the requirements for 3rd party software for 2021/22.
The amount of flat rate expenses claimable in Box 18 to has been restricted to a maximum of £1132.