P87: Tax relief for expenses of employment
Form P87 is the HMRC claim for tax relief on money you spent doing your job that your employer did not reimburse, such as professional subscriptions, mileage in your own vehicle, tools or working from home costs.
This is the genuine HMRC PDF, unmodified. Source: HMRC official page.
What is P87?
P87 lets an employee claim Income Tax relief on allowable employment expenses without filing a Self Assessment tax return. You can claim for the current tax year and the four previous tax years, provided you paid tax in the year you are claiming for and your employer did not reimburse the cost or provide an alternative.
HMRC requires evidence with a postal claim: receipts for professional fees, tools and uniforms unless you are using an approved flat rate, mileage logs showing the reason for each journey and the start and end postcodes for each employment, receipts for hotels and meals, and your employment contract or proof that you are required to work from home. HMRC rejects postal claims that do not use this form.
Who files P87?
- Employees claiming tax relief on unreimbursed work expenses of £2,500 or less per tax year
- People paying professional subscriptions or fees to an approved body for their job
- Employees using their own car, van, motorcycle or bicycle for business mileage
- Employees required to work from home who want relief on additional household costs
How to fill out P87
- Check you are eligible: you paid tax in the year, your employer did not reimburse the cost, and the total is £2,500 or less for that tax year.
- Enter your personal details, National Insurance number and the employer and PAYE reference each claim relates to.
- Complete the relevant expense sections for each tax year, using the approved flat rate where one applies.
- Attach the evidence HMRC asks for, such as receipts, mileage logs or your working from home contract term.
- Print the form, sign and date the declaration on page 7, and send it with the evidence to Pay As You Earn and Self Assessment, HM Revenue and Customs, BX9 1AS.
Quick fill P87 on this page
Prefer to see the form itself while you type? Open P87 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
What if my expenses are more than £2,500 in a tax year?
Claims above £2,500 for a tax year cannot be made on P87. You need to register for Self Assessment and claim the relief on your tax return instead.
How far back can I claim?
You can claim for the current tax year and the four previous tax years. The claim must reach HMRC within four years of the end of the tax year it relates to.
Do I need a separate form for each employer?
One P87 can cover more than one employment, but you must give the employer name and PAYE reference for each, and mileage records must be kept separately for each employment.