How do I claim employment expenses using HMRC form P87 in 2026?

Full answer

Form P87 is HMRC's mechanism for employed individuals to claim tax relief on employment expenses that their employer has not reimbursed, without needing to file a full Self Assessment tax return. **What you can claim via P87** - **Professional subscriptions and fees**: membership of a professional body approved by HMRC (e.g. Law Society, CIMA, nursing unions) that is relevant to your employment - **Uniforms and specialist clothing**: the cost of washing, maintaining, and replacing a uniform with an employer logo; safety equipment you must buy yourself - **Tools and equipment**: hand tools, instruments, or equipment you must provide yourself and that are used solely for work - **Business mileage**: the difference between what your employer paid and the AMAP rate (45p/25p for cars) - **Working from home allowance**: £6/week (£312/year) without receipts if you work from home under a formal arrangement **Annual claim limit** P87 is for claims up to **£2,500 per year**. If your expenses exceed £2,500, you must file a Self Assessment tax return. **How to claim** 1. **Online**: log into your HMRC Personal Tax Account and use the "Claim a tax refund" service — fastest option 2. **By post**: download P87 from GOV.UK, complete, and post to HMRC 3. You can claim for the **current year** and up to **4 previous tax years** (so in 2026/27 you can claim back to 2022/23) **Cannot use P87 if** - You are self-employed (use Self Assessment instead) - You already file a Self Assessment tax return (include expenses there) - Your claim is for more than £2,500 **Worked example** A nurse pays £120/year UNISON subscription and £100/year for uniform washing. Total claim: £220 × 20% tax relief = £44 refund. Claim online for quickest processing (typically 5–10 working days).

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