TD59 Support Checklist: Housing, Children and Green Deductions

The reform package and Tax For All support materials make deductions easier to model, but that does not make them automatic. Housing, child-related and green deductions still need a clean evidence file if they are going to be used in payroll, tax returns or planning.

The right question is not “can this field be entered?” but “can this figure be proved later?”

• Keep the claim document and the supporting payment record together.
• Do not mix one tax year’s support with another year’s file.
• Record who reviewed the deduction if payroll uses it.

Child-related deductions should be backed by the underlying family status records and any declarations used in payroll. Housing loan interest claims need the loan evidence and the interest detail, not just the total paid amount. Rent claims should retain the lease or equivalent support plus payment proof.

For green expenditure, keep purchase documents, payment support and any product details needed to show the item falls within the relevant qualifying category.

• Children: declarations and supporting status records.
• Housing: loan and interest support, not only the annual total.
• Rent and green spending: contract or invoice plus payment proof.

If a deduction is modelled in payroll, the employee should still be able to support the same figure at annual filing stage. The easiest way to avoid mismatches is to keep one dated support file that both payroll and the employee can reference.

Use this page as a file-building guide rather than proof that a claim is automatically allowed.