Fill P87 online
Tax relief for expenses of employment (P87)
or choose your own copy:
- ✓ Official current version
- ✓ Free download, no account
- ✓ No card, no trial
- ✓ Never uploaded
P87 in short
Form P87 is the postal form employees use to claim Income Tax relief on job expenses they paid themselves, such as uniforms, professional fees, mileage in their own vehicle or hotel costs. HMRC only accepts postal claims made on this form. You can also check if you can claim and make a claim through the online service on gov.uk.
| Issued by | HM Revenue and Customs (HMRC) |
|---|---|
| Current version | P87 HMRC 06/26 (checked 2026-10-25) |
| Who fills it in | Employees who paid for things they must buy for their job and use only for work, who have paid tax in the year, and whose total expenses claim for each tax year is £2,500 or less. If you complete a Self Assessment tax return, you must claim through your tax return instead. |
| Who receives it | HM Revenue and Customs (HMRC). |
| Where to send it | Pay As You Earn and Self Assessment, HM Revenue and Customs, BX9 1AS (address printed on page 8 of the form). |
| Deadline | Within 4 years from the end of the tax year you are claiming for. |
| Official links | Official page · Official PDF · Official instructions |
What changed
From the tax year 6 April 2026 to 5 April 2027, gov.uk says you cannot claim tax relief for working from home, but you can still claim for the 4 previous tax years. The June 2026 notes give a car and van rate of 55p per mile for the first 10,000 business miles for periods after 6 April 2026, and 45p for periods up to 5 April 2026.
How to fill out P87, line by line
| Section 1, boxes 1.1 to 1.7 | Personal details Your name, address, date of birth and National Insurance number are mandatory (marked *). HMRC says forms without them will be rejected. |
| Section 2, boxes 2.1 to 2.7 | Employment details For each tax year column A to E, enter the employer PAYE reference (on your P45, P60 or Personal Tax Account), job title and employer name and address. Type of industry is needed only for flat rate expenses. |
| Section 3, box 3.1 | Flat rate expenses The agreed fixed amount for your industry or job for maintaining uniforms, specialist clothing or tools. No receipts are needed for flat rate claims. |
| Section 4, boxes 4.1 to 4.4 | Subscriptions to professional bodies Name of the body, amount paid, amount repaid to you and the amount claimed. The body must be on HMRC's approved list. Send copies of receipts. |
| Section 5, boxes 5.1 to 5.13 | Mileage allowance Business miles in your own car, van, motorcycle or cycle, worked out at the rates in the P87 notes, minus mileage payments from your employer. Send your mileage log with reasons and start and end postcodes. |
| Section 6, boxes 6.1 to 6.5 | Hotel and meal expenses Where you stayed, the amount spent on allowable items and any amount repaid. Send receipts showing the date and the name of the hotel or restaurant. |
| Section 7, boxes 7.1 to 7.4 | Other expenses Any other costs you had to pay only to do your work. If claiming for working from home, enter WFH as the description. Send receipts or other evidence. |
| Sections 8 and 9 | Amounts repaid and total expenses Record any other amounts your employer paid back, then work out the net total claimed for each tax year in box 9.1. |
| Section 10 and declaration | How you want to be paid and signature Choose whether the cheque goes to you or a nominee. A professional nominee who charges a fee must give an Agent Reference Number. Sign and date the declaration on page 7. |
Common mistakes to avoid
- Claiming more than £2,500 for a tax year on a P87. Claims above that need a Self Assessment tax return.
- Leaving out the employer PAYE reference, which HMRC says will lead to the form being rejected.
- Not sending evidence such as mileage logs, receipts for professional fees or proof that you must work from home.
- Claiming working from home relief for the 2026 to 2027 tax year, which gov.uk says is no longer allowed.
- Claiming home to permanent workplace travel as business mileage.
- Writing N/A, zeros or strike-throughs in empty boxes, or writing outside the boxes. The notes say this can delay the claim.
- Not signing the declaration or not sending all 8 pages.
Questions about P87
Do I have to use the paper P87?
No. You can check if you can claim and make a claim online through gov.uk. If you claim by post, HMRC says you must use form P87 and it will reject postal claims that do not use it.
When can I not use the P87?
gov.uk says to use a Self Assessment tax return instead if your expenses are more than £2,500 for a tax year, or if you already complete a Self Assessment return.
How far back can I claim?
You can claim for the current tax year and up to the last 4 completed tax years. Use a separate column for each year.
Can I still claim for working from home?
Not for the tax year starting 6 April 2026. gov.uk says you can still claim for the 4 previous tax years if you had to work from home, not if you chose to.
How will I get the relief?
For the current tax year HMRC will usually adjust your tax code. For earlier years HMRC either adjusts your tax code or gives you a refund.
Can someone claim for me and receive the refund?
Yes, through a nominee. A professional who charges a fee must be registered on HMRC's Agent Services Account and give their Agent Reference Number in box 10.3.
Related forms
Tools for this form
Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the HM Revenue and Customs or any government agency. This page is general information, not legal or tax advice.
- https://www.gov.uk/guidance/send-an-income-tax-relief-claim-for-job-expenses-by-post-or-phone
- https://www.gov.uk/tax-relief-for-employees
- https://assets.publishing.service.gov.uk/media/6a3a649433bc5beefd3c4772/P87.pdf
- https://assets.publishing.service.gov.uk/media/6a3a665c4c7605ab5672381f/P87_Notes-0626__2_.odt