P87

Form P87: tax relief for work expenses

Uniform upkeep, tools, professional subscriptions, business mileage in your own car, working from home when the job requires it: if your employer did not reimburse you, tax relief is due on the cost. Under £2,500 a year and not in Self Assessment, P87 is the route.

Who it is for

You are employed and paid tax in the year you are claiming for.
You paid for something you had to have for the job and use only for work, and your employer did not repay it in full.
Your claim is under £2,500 for the year. Above that, it goes on a Self Assessment tax return.

How to claim

1Check the flat rate expenses list first: many jobs have a fixed yearly amount (£60 for most uniforms) that needs no receipts.
2Claim online on GOV.UK (sign in) or download and post form P87.
3Enter each year separately; you can go back 4 years.
4Attach or send the evidence HMRC asks for.

What happens next

For the current year HMRC usually adjusts your tax code so you pay less each month. For earlier years the refund comes as a P800 and a payment to your bank.

What to have ready

Your employer’s name and PAYE reference, from your payslip or P60.
Receipts or other evidence for actual costs: HMRC now asks for it. Flat rate uniform and tool claims need none.
For mileage, a log of business journeys and any mileage payments from your employer.
Your National Insurance number.

Worth knowing

Working from home counts only if the job requires it, not if you choose to. Travel to your normal workplace never counts.

The form on GOV.UK

P87, box by box

Every screen of the form, with what goes in each box, or shown as it looks on GOV.UK.

Done online

Form P87: claim tax relief for work expenses

For expenses of up to £2,500 a year that your employer did not repay. Online it is one sign-in and five screens; the printed form has the same boxes. One claim per employer per tax year, and you can go back four years.

Every box can be typed into, here or on the redrawn screens, and what you type stays in the box while you read the rest.

Show the pages as

Screen 1 of 4

About you and the years you are claiming for

Your details and the tax year the expenses were paid in. One claim covers one tax year; the online service lets you add another year afterwards.

Section
Full name
As HMRC has it. If you have changed your name, update HMRC first or the claim can be held up.
From your records
Section
National Insurance number
Two letters, six numbers, one letter, for example QQ 12 34 56 C. On payslips, your P60 and HMRC letters.
From your records
Section
Date of birth
Used with your National Insurance number to find your record.
From your records
Section
Address and postcode
Where HMRC should write to you. Online, the address on your record is shown and you can update it.
From your records
Section
Tax year you are claiming for
The year the expenses were paid in, 6 April to 5 April. You can claim for the current year and the four before it; each year is a separate claim.
From your records

Screen 2 of 4

Your employer

The job the expenses relate to. The PAYE reference is on your payslip or P60 and tells HMRC which employer record to adjust.

Section
Employer’s name
As on your payslip. One claim per employer; if you had two jobs with expenses, make two claims.
From your records
Section
Employer’s PAYE reference
On your payslip or P60, in the form 123/AB456.
From your records
Section
Payroll or employee number
Optional; it helps HMRC match a large employer’s records.
From your records
Section
You were a director of the company
Put X only if you were a company director. Most employees leave it empty.
Put X
Ticked

Screen 3 of 4

Your expenses

Each type of expense in its own box, for the tax year, less anything your employer paid back. If the total is over £2,500 you cannot use the P87: the same figures go on the employment page of a Self Assessment return instead.

Section
Flat rate expenses for uniform, work clothing and tools
The fixed yearly amount for your job from HMRC’s list: £60 for most uniforms, more for some trades. No receipts needed. Enter it even if you spent less; you cannot also claim the actual cost.
From your records
£
Section
Business miles in your own vehicle
Journeys for work other than ordinary commuting. HMRC allows 45p a mile for the first 10,000 miles and 25p after that; the service works out the amount from the miles.
From your records
Section
Mileage payments from your employer
Anything your employer paid you for those miles. It is taken off the allowance; only the shortfall is relief.
From your records
£
Section
Professional fees and subscriptions
Fees to a professional body or union on HMRC’s approved list, where membership is required or relevant to the job. Not the social side of a membership.
From your records
£
Section
Travel and overnight expenses
Fares, hotels and meals on work journeys away from your normal workplace that your employer did not repay. Keep the receipts.
From your records
£
Section
Working from home
£6 a week (£312 a year) without receipts, but only for weeks your employer required you to work from home. Choosing to does not qualify.
From your records
£
Section
Other expenses
Anything else bought wholly and necessarily for the job that the employer did not provide: small tools, safety boots, a required course. Describe each item.
From your records
£
Section
Attach your evidence
Receipts, a mileage log and your employer’s confirmation of any requirement to work from home. HMRC asks for evidence with most claims since 2024; flat rate claims need none.
Put X
Ticked

Screen 4 of 4

Declaration and submit

Read the summary, confirm the figures are correct to the best of your knowledge, and submit. Online you get a confirmation reference at once; keep it.

Section
The information I have given is correct and complete to the best of my knowledge
Put X. Online this is a tick box before the submit button.
Put X
Ticked
Section
Signature and date
On the printed form only. Online, submitting is the signature.
From your records

What happens after you submit

For the current tax year HMRC adds the expenses to your tax code, so you pay less each payday from the next one. For earlier years HMRC sends a P800 calculation and pays the refund to your bank or by cheque, usually within a few weeks. Keep the receipts and mileage log for four years; HMRC now asks for evidence with most claims.

Claim tax relief for your job expenses (GOV.UK)

Work out your claim first, and the boxes fill in