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The documents needed for PAYE tax relief depend on the claim. Prepare evidence showing who paid, what the payment relates to, the amount and period, and why it qualifies. A bank debit alone may prove payment without proving tax eligibility.
This is a practical preparation checklist, not a universal official application form. KRA requires supported claims; your employer or provider may need further records for your circumstances. Use the PAYE calculator to estimate the effect only after establishing the qualifying inputs.
Prepare a simple cover sheet
List your employee identifier, claim type, provider, period, amount and the documents attached. State whether payroll has already allowed any part of the claim. Keep original documents and send legible copies through your employer’s approved channel.
For example, a premium statement covering January to December should not be presented as though the entire annual amount were a single monthly premium. Highlight the period and ask how payroll will allocate it.
Evidence to gather for each claim
| Claim | Useful supporting records | What needs checking |
|---|---|---|
| Insurance relief | Policy schedule, insurer’s premium statement and proof of payment where needed. | Policy type, insured person, qualifying premiums and payment period. |
| Registered pension contributions | Scheme details and contribution statements, plus payroll records for amounts already deducted. | Registration, employee contributions and applicable combined limits. |
| Mortgage interest | Lender’s interest statement, loan details and information supporting qualifying residential use. | Interest rather than capital repayments, lender eligibility and occupation conditions. |
| Post-retirement medical fund | Fund details and contribution statement. | Qualifying fund, actual contributions and statutory limit. |
| Disability income-tax exemption | The valid income-tax exemption certificate and any details needed to verify it. | Certificate validity and the period to which the exemption applies. |
The table lists records to prepare, rather than claiming every document has an identical prescribed format. Ask the relevant provider for a tax-purpose statement if the ordinary account statement does not separate the necessary amounts.
Three common gaps to fix
Payment without policy details: an insurance debit may not show the covered person or policy terms. Pair it with the schedule or provider statement. Read the insurance relief rules before assuming a premium qualifies.
Total mortgage repayment without interest: obtain the interest breakdown. Principal repayment is a different figure. The mortgage-interest deduction guide explains the distinction.
Registration without an exemption certificate: for disability tax exemption, KRA tells employed certificate holders to present their income-tax exemption certificates to employers, who can verify validity. Do not assume another registration document alone completes the payroll claim.
Match documents to the payslip
After submission, record the month payroll processed the claim and the amount accepted. Compare it with your cover sheet. If only part was allowed, ask whether a limit, overlapping contribution or missing evidence explains the difference.
Store the submitted copy, acknowledgement and corrected computation together. This makes later reconciliation easier and reduces the risk of presenting an amount as unclaimed when payroll has already recognised it.
What to send next
Use the payroll claim process for a practical submission sequence. The tax relief supporting guide connects the individual rules. For exemption claims, consult KRA’s disability exemption notice and confirm the certificate with payroll.
Sources and review date
Published and reviewed on 26 October 2026. The examples explain current payroll treatment; check the rules for the period on an older payslip.