Can I claim online instead of using the P87?

Yes. GOV.UK has an online service for job expense claims, and the paper P87 by post is still accepted. Both need the same evidence.

How much will I get back?

Relief at your tax rate, not the amount you spent. GOV.UK’s example: claim £60 at 20% and you get £12. It cannot be more than the tax you paid that year.

How is the money paid?

For the current tax year HMRC usually changes your tax code. For past years it adjusts your tax code or sends a refund.

What if my claim is over £2,500?

The P87 only covers £2,500 or less a year. Above that, you need to fill in a Self Assessment tax return.

Fill in the P87 form to claim tax relief on job expenses

The P87 is HMRC’s form for employees to claim Income Tax relief on work expenses their employer has not paid back, such as professional subscriptions, mileage or uniform costs. You can use it if your expenses are £2,500 or less for the tax year. You can claim for the current tax year and the 4 previous years.

HMRC takes P87 claims two ways: an online service on GOV.UK, or the paper P87 sent by post. HMRC rejects postal claims that are not on the P87 itself, so the post route always means this form.

GOV.UK says to complete the PDF on screen, then print it. PDFpad lets you type into its boxes in your browser, without uploading the file. Then print it, sign and date the declaration and post it to HMRC with your evidence.

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Claim tax relief for your job expenses by post on GOV.UK

Filling it in, section by section

1 Personal and employment details for which expenses claim relates: Title, surname, first names, address, phone, date of birth and National Insurance number. Boxes marked * are mandatory, and HMRC says forms without them will be rejected. Your NI number is 2 letters, 6 numbers and 1 letter, such as QQ123456A.
2 Employment details: Columns A to E each hold one tax year (year ending 5 April). Box 2.1 is the employer PAYE reference, found on your P45, P60, Personal Tax Account or the HMRC app. Box 2.6, type of industry, is only needed for flat rate expenses. For two jobs in one year, use a separate column for each.
3 Flat rate expenses: An agreed fixed amount for repairing, replacing or washing uniforms, specialist clothing or work equipment. No receipts are needed. Check the rate for your job on GOV.UK’s flat rate expense list.
4 Subscriptions to professional bodies: Body name, amount paid and anything repaid to you. Box 4.4 must equal box 4.2 minus box 4.3. The body must be on HMRC’s approved list. Enclose receipts.
5 Mileage allowance: Business miles in your own car or van, motorcycle or cycle. The notes give 55p a mile for the first 10,000 car or van miles after 6 April 2026 (45p before), then 25p. Motorcycles are 24p and cycles 20p. Subtract what your employer paid in box 5.12. Home to a permanent workplace does not count.
6 Hotel and meal expenses: Accommodation, meals and business phone calls in hotels. Newspapers, bar bills, personal calls and laundry are not allowed. Box 6.5 must equal box 6.2 minus box 6.4.
7 Other expenses: Anything not covered above, including tools, fuel in a company vehicle and working from home (write WFH). Box 7.4 must equal box 7.2 minus box 7.3.
9 Total expenses: Box 9.1 adds boxes 3.1, 4.4, 5.13, 6.5 and 7.4, minus box 8.2 (other amounts your employer repaid). If a year is over £2,500, you need a Self Assessment tax return instead.
10 How you want to be paid, and Declaration: HMRC pays refunds by cheque to you or a nominee. A nominee who charges a fee must give an Agent Reference Number. Then sign and date the declaration on page 7. HMRC will not process a form signed with a future date.

Filling it in neatly

Download a fresh copy from GOV.UK. The current form says HMRC 06/26 at the foot of page 1, and GOV.UK keeps a separate older version for claims before 26 February 2024.
Only fill in the columns for the tax years you entered in A to E. Leave unused boxes blank: no zeros, N/A or ditto marks.
Send all 8 pages and keep a copy. HMRC may write to you for more information.
Post it to Pay As You Earn and Self Assessment, HM Revenue and Customs, BX9 1AS.

Common mistakes

Sending no evidence. Since 14 October 2024 HMRC wants proof before it processes a claim: receipts, mileage logs with the reason and start and end postcodes for each journey, or proof you must work from home. Flat rate expenses are the exception.
Leaving out the employer PAYE reference in box 2.1. The notes say HMRC will reject the form without it.
Claiming working from home for 2026 to 2027. GOV.UK says you cannot claim it from 6 April 2026, though you can still claim the 4 previous years. Choosing to work from home never counts.
Using the P87 when you already file Self Assessment. GOV.UK says you must claim through your tax return instead.
Claiming mileage for your commute to a permanent workplace, or for miles in a company vehicle under section 5.

Also searched as: P87 form, P87 claim form, tax relief for expenses of employment, claim tax relief for job expenses. This is a UK form.

Questions

Can I claim online instead of using the P87?: Yes. GOV.UK has an online service for job expense claims, and the paper P87 by post is still accepted. Both need the same evidence.
How much will I get back?: Relief at your tax rate, not the amount you spent. GOV.UK’s example: claim £60 at 20% and you get £12. It cannot be more than the tax you paid that year.
How is the money paid?: For the current tax year HMRC usually changes your tax code. For past years it adjusts your tax code or sends a refund.
What if my claim is over £2,500?: The P87 only covers £2,500 or less a year. Above that, you need to fill in a Self Assessment tax return.