P87 Form: Claim Tax Relief on Work Expenses

What is a P87 form?

A P87 form is the document PAYE employees use to claim tax relief on employment expenses directly through HMRC. You can use it to reclaim tax on qualifying costs — provided your total annual expenses fall below £2,500. HMRC accepts the form by post, and you can use one form to backdate claims across multiple tax years.

Many people do not realise they are owed tax back on work expenses. The P87 form is HMRC’s postal form for PAYE employees claiming that relief. It covers mileage, uniform costs, professional fees, and more.

For PAYE taxpayers with work expenses, it is one of the ways you can reclaim tax you are owed. HMRC does not automatically refund tax on work expenses — you have to claim.

Tax on work expenses is not refunded automatically — the P87 form is how PAYE employees start that process.

Many people miss out simply because they do not know a claim is possible. To use the P87 form, your total annual expenses must be under £2,500 and you must be employed under PAYE.

A single P87 covers multiple expense types and can backdate your claim up to four previous tax years. This guide covers eligibility, qualifying expenses, evidence requirements, and how to submit your P87 claim.

When You Need a P87 Form

The P87 form is for PAYE employees who want to claim tax relief on employment expenses. It applies only where the total claim for a tax year is under £2,500.

You should complete a P87 form if you meet all three of the following conditions:

• You are employed and taxed through PAYE, not self-employed.
• You have spent your own money on allowable work expenses.
• Your total annual expenses claim is under £2,500 for that tax year.

If your expenses reach £2,500 or more in a single tax year, HMRC requires a self assessment tax return instead. The £2,500 threshold applies per tax year, not across multiple years combined.

You also cannot use the P87 form if you already submit a self assessment. Include your employment expenses in the relevant section of your tax return in that case.

Since 7 May 2022, HMRC no longer accepts expense claims by letter or informal correspondence. If you want to submit by post, the P87 form is compulsory for a first-time PAYE expenses claim.

HMRC states that claims received outside this format are rejected.

One P87 form covers expenses from different employers within the same tax year. You can also backdate a claim across up to four previous tax years on the same form.

What the P87 Form Covers

The P87 form allows you to claim tax relief on a range of employment expenses. The key qualifying principle is that costs must be incurred wholly and exclusively as a result of your job. They must be costs you would not have without your employment.

Expenses that can be included on a P87 form are:

• Mileage costs for travel to temporary workplaces (not your regular commute).
• Uniform maintenance, replacement, or specialist work clothing costs.
• Tools and equipment purchased for work use.
• Professional body membership fees and union subscriptions.
• Working from home allowance, where your role requires home working.
• Accommodation and subsistence costs at temporary workplaces.
• Fixed amounts known as flat rate expenses, which apply to certain trades and industries.

If an expense does not fit a listed category, enter it in the “other expenses” section of the form. Each expense type has its own evidence requirements, covered in the section below.

You can claim for more than one expense type on the same P87 form. One form covers multiple expense types in the same tax year — mileage, uniform, and professional fees together.

P87 tax relief covers this full range, but the evidence you need to provide differs by type. Flat rate expenses are an exception to the evidence rule.

HMRC sets agreed fixed amounts for specific industries and job roles, and you can claim them without receipts. Where you are claiming the actual cost rather than a flat rate, receipts and supporting records are required.

A Real-World Example

If you work in construction and travel between different sites in your own car, those journey costs add up quickly. When your employer does not reimburse your mileage, you are covering a genuine work expense out of your own pocket.

The P87 form lets you claim mileage tax relief on those journeys. Those sites must qualify as temporary workplaces under HMRC’s rules, rather than a fixed base you commute to every day.

You could also claim the flat rate expense for your hi-vis vest or other protective clothing at the same time. No receipts are needed for flat rate clothing claims.

Evidence HMRC Needs for Your Claim

The P87 claim evidence you need varies by expense type. Some claims need no supporting documents at all — others require receipts, logs, or employer records.

Uniform and clothing: no receipts are needed for flat rate claims. If you are claiming the exact amount spent on specialist work clothing, send receipts with your form.

Tools and equipment flat rate: no receipts are needed. HMRC sets an agreed fixed amount for eligible trades and job roles.

Tools and equipment actual cost: if you are claiming what you actually paid, attach receipts to your form. Keep the original purchase evidence wherever possible.

Professional fees and subscriptions: send copies of receipts or proof of payment for every fee or subscription you are claiming.

Mileage: include a mileage log with each entry showing the journey date, reason, and start and end postcodes. If your employer paid below the approved HMRC rate, also provide evidence of what you received.

Travel and subsistence: keep receipts for public transport, parking, hotel stays, and meals. Each receipt must show the date and supplier name.

How to Complete and Submit Your Claim

You can access the official form on the GOV.UK P87 guidance page — this is the P87 form HMRC accepts for PAYE expense claims. The steps below explain how to complete and submit it.

To submit your expenses claim online, use the iForm available through your personal tax account. This is the online version of the P87 form and takes you through each expense category step by step.

You select the expenses you are claiming for, enter the relevant figures, and submit directly to HMRC. The form covers all the main P87 expense categories: mileage, uniform and tools, working from home, travel, professional fees, and other equipment.

If you are posting your claim, you can complete the form on screen and print it off. Alternatively, print a blank copy and fill it in by hand before posting.

To fill in the form, you need:

• Your National Insurance number.
• Your employer’s PAYE tax reference number.
• Your employee number.
• Your employer’s first line of address and postcode.

Your employer’s PAYE reference is not something most people have to hand. You can find it through the HMRC app or your personal tax account on GOV.UK. It also appears on your P60, so that is a straightforward place to check first.

The level of difficulty depends on the type of claim. Basic claims — such as flat rate expenses for uniform maintenance or professional subscriptions — are straightforward.

A claim for actual mileage costs or tool purchase costs requires more preparation. HMRC expects detailed supporting records to accompany your form.

A job expenses claim HMRC accepts by phone is only available in limited circumstances. This applies only where a previous claim for that expense was agreed, and the total is under £2,500.

If you are unsure about any part of the form, HMRC’s guidance on GOV.UK covers the completion process in detail. Alternatively, you can call HMRC directly on 0300 200 3300 for help with your claim.

How Long a P87 Claim Takes

Many claimants ask how long does a P87 take — the answer depends on claim complexity and the time of year you submit.

A straightforward claim — one requiring no additional information from HMRC — takes around 10–12 weeks to process.

More complex claims take longer. If HMRC needs to contact you for further evidence or clarification, the process can extend to several months.

Providing complete and accurate supporting records with your initial submission is the most effective way to avoid delays.

Processing times slow around the end of the tax year in April and during self assessment season in January. Submitting outside these periods, where possible, reduces the likelihood of a wait beyond the standard timeframe.

You can backdate a P87 claim for employment expenses tax relief across up to four previous tax years. For 2026/27, that means you can potentially claim as far back as 2022/23.

Each tax year is treated separately, so you need records and evidence for each year you include.

Once HMRC approves your claim, the rebate is paid directly into your bank account. You provide your bank details as part of the P87 submission process.

If you do not provide bank details, HMRC sends a cheque to your registered address instead. Confirming your details are correct before you submit avoids any delay in receiving your rebate.

P87 Form and Self Assessment

Understanding P87 form self assessment boundaries is important if you are already registered. The P87 form is only for PAYE employees who do not submit a self assessment tax return.

If you already file a self assessment, claim employment expenses through your tax return instead. Do not submit a P87 form in that case.

The £2,500 threshold is the boundary between the two systems. Where your total allowable employment expenses for a tax year are under £2,500, use the P87 form.

If they meet or exceed £2,500 in a single tax year, register for self assessment and include the expenses there.

To register for self assessment, contact HMRC directly or use the HMRC online services registration page. Once registered, include your job expenses in the employment section of your tax return.

Any tax owed back to you is refunded through the self assessment system, normally to your bank account.

In some cases, a self assessment record that has not been used for one or more years can be reopened. Contact HMRC directly to explain your position if this applies to you.

Your Next Step with the P87 Form

If you are a PAYE employee with allowable work expenses, the P87 form is your route to claiming tax relief.

For straightforward claims — flat rate expenses, uniform maintenance, or professional subscription fees — the form is quick to complete. Mileage and tool cost claims need more preparation — gather your records before you start.

HMRC expects detailed evidence for these expense types.

To submit online, use the iForm through your personal tax account — the online version of the P87 form. If you are unsure whether your expenses qualify, the tax relief on employment expenses guide covers the qualifying rules in detail.

Submitting an accurate P87 form with the right evidence gives your claim the best chance of smooth processing.

Key Takeaways

The following summarises the main points to know about the P87 form:

• The P87 form is for PAYE employees claiming employment expenses tax relief below the £2,500 annual threshold.
• One P87 form covers claims from multiple employers and can backdate across up to four previous tax years.
• Flat rate claims need no receipts; mileage, tools, and actual-cost claims all require supporting evidence.
• If you want to submit by post, the P87 form is compulsory for a first-time PAYE expenses claim.
• Straightforward claims typically take around 10–12 weeks to process; complex claims requiring further information from HMRC take longer.
• Expenses of £2,500 or more in a single tax year require a self assessment return, not a P87 form.