T439 Form: Self-Employed Loss of Earnings Declaration for Employment Tribunal

Last updated: March 2026

Quick Answer

Form T439 is the HMCTS declaration for self-employed individuals who have lost income by attending an employment tribunal hearing. It must be completed on headed paper or with a business card attached, and submitted alongside Form TSF4 (the main expenses claim form). Important: the HMCTS expenses scheme only covers claims filed on or before 6 April 2012. For claims presented after that date, there is no entitlement to reimbursement of party or witness expenses from HMCTS.

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Obsolescence warning: The T439 and TSF4 expenses scheme was abolished for claims filed after 6 April 2012. If your claim was presented after that date, HMCTS will not reimburse loss of earnings or attendance expenses. This guide is retained as a reference for the small number of legacy cases still working through the system, and for historical completeness.

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Purpose of the T439

The T439 is a statutory declaration for self-employed individuals who could not carry out paid work because they were required to attend a tribunal hearing. It quantifies the financial loss and must be accompanied by supporting evidence. The form is submitted alongside Form TSF4, which covers all categories of attendance expenses.

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Field-by-Field Guidance

Date of Attendance

Enter the date or dates you attended the tribunal. If attendance spanned multiple days, you may complete a separate declaration for each day or specify the date range.

Amount of Income Lost

State the total income lost as a result of attending. This figure must be supportable with evidence. Where possible, attach a recent invoice demonstrating your normal daily or hourly rate of work.

The maximum claimable under the scheme is £45 per day for loss of earnings.

Description of Self-Employment

Briefly describe the nature of your self-employment — for example, 'freelance graphic designer', 'self-employed plumber', or 'management consultant'. This establishes that you are genuinely self-employed and that the income loss is real.

Client Details

Provide the name and address of the individual, organisation, or company to whom you were supplying services on the day or days of attendance. This corroborates the loss.

Work That Could Not Be Carried Out

Describe the specific work you could not advance or defer as a result of attending the tribunal. This establishes the causal link between your attendance and the financial loss. The tribunal needs to see that the work was genuinely lost — not merely postponed to another day.

Signature, Date, and Printed Name

The declaration must be signed and dated. This is a formal statutory declaration; false claims may lead to prosecution.

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Important Notes

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Common Mistakes to Avoid

1. Submitting the T439 without the TSF4 — the declaration must accompany the main expenses form
2. Not providing evidence of the work that could not be carried out
3. Claiming for days when no income was actually lost — for example, if the work could have been deferred to the following week
4. Applying for claims filed after 6 April 2012 — the scheme does not cover these

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How BundleCreator Helps

If your employment tribunal case is ongoing, BundleCreator's employment tribunal bundle templates help you organise all your hearing documents — chronology, witness statements, skeleton arguments, and schedules of loss — into a single, properly formatted bundle.

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Related Articles

• TSF4 Form: Claiming Travel and Expenses
• ET1 Claim Form: Complete Guide
• Employment Tribunal Time Limits
• Employment Tribunal Bundle Guide

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This article provides general information about employment tribunal procedures in England and Wales. It is not legal advice, and BundleCreator.co is not a law firm and does not provide legal services. Before submitting any documents to the Employment Tribunal, you should seek guidance from a qualified legal representative such as a solicitor, barrister, or trade union representative. Free initial advice may also be available from Citizens Advice, ACAS, or your local Law Centre.