P87: claiming tax relief on job expenses

Who needs it

• Employees who paid for things they need for their job, use them only for work, and weren't repaid in full by their employer.
• Anyone claiming only for the part of a cost their employer didn't cover.
• People who paid tax in the year they're claiming for. The relief can't be more than the tax you paid that year.
• Total expenses of £2,500 or less in the tax year. Above that, HMRC asks for a Self Assessment return instead.
• Not for people who file Self Assessment: they claim the same expenses on their tax return.

What you need before you start

• A list of each expense and the employment it relates to.
• Receipts or other proof of payment for professional fees, equipment and other items, showing the item name.
• Mileage logs for vehicle claims, showing the reason for each journey and the start and end postcodes, one log per employment.
• Receipts for hotels and meals showing the date and the name of the hotel or restaurant.
• Nothing extra for a flat rate expense for uniforms, work clothing or tools: HMRC doesn't ask for evidence of those.

How to file P87

1. 1Check you qualify: you paid tax, your employer didn't repay you in full, your expenses total £2,500 or less, and you don't file Self Assessment.
2. 2Try HMRC's online service first. It checks whether you can claim and takes the claim if you can.
3. 3To claim by post, download the current P87 from GOV.UK and open it in the latest free Adobe Reader, as it may not work in a browser. Complete it on screen or print it and fill it in by hand.
4. 4Attach the evidence HMRC asks for under each type of expense and post the form to the address printed on it.
5. 5For the current tax year HMRC usually changes your tax code. For earlier years it changes your tax code or sends a refund.

Online first, P87 by post

HMRC's guidance on job expenses sends you to an online service that checks whether you can claim and then takes the claim. P87 is the postal alternative, and HMRC accepts postal claims only on that form.

There's also a phone route, but only if you've claimed for the same type of expense in an earlier year and your total is £2,500 or less. You can't claim working-from-home expenses by phone.

What you can claim and how much you get back

HMRC groups job expenses into working from home, uniforms and work clothing and tools, vehicles you use for work, professional fees and subscriptions, travel and overnight costs, and other equipment. Each has its own GOV.UK page with the detailed rules.

Relief isn't a refund of what you spent. It's tax relief on that amount at the rate you pay Income Tax, and it can't exceed the tax you paid in that year. Many jobs have an agreed flat rate expense for uniforms and tools, which you can claim without receipts.

Business mileage in your own vehicle is usually the largest claim. HMRC wants a log showing why you made each journey and where it started and ended, which is exactly what a mileage log is for.

Working from home

From the tax year starting 6 April 2026, HMRC says you can't claim tax relief for working from home. You can still claim it for the four previous tax years, with evidence that you had to work from home, such as your employment contract.

Claims made for you

If a company claims for you and wants the repayment paid to it, the current P87 has a nomination section, introduced for forms used from 26 February 2024, that must be completed. HMRC publishes separate guidance for anyone receiving repayments on someone else's behalf. Check what you're signing before agreeing to it.

Common mistakes

• Sending a letter or an old version of the form. HMRC says it rejects postal claims that don't use form P87.
• Claiming working-from-home relief from 6 April 2026. HMRC no longer gives it from the 2026 to 2027 tax year, although the four earlier years can still be claimed.
• Claiming for something your employer has already repaid in full, or replaced with an alternative item.
• Using P87 while registered for Self Assessment. Those expenses go on the tax return.
• Leaving an estimated claim uncorrected. If you spent a different amount from your estimate, HMRC says you must tell it and send evidence.