Answers · UK 2025/26
What is a P87 form and how do I claim employee expenses?
A P87 lets PAYE employees claim tax relief on work expenses not reimbursed by their employer -- such as uniform cleaning, professional subscriptions or work-related mileage. Claims under £2,500 can be made online or by post without filing a full Self Assessment return.
Full answer
The P87 (Relief for Employee Expenses) is HMRC's form for claiming income tax relief on allowable work expenses when you are employed and paid through PAYE. You do not need to register for Self Assessment to use it -- though if your total expenses exceed £2,500, Self Assessment is required instead. **Common claimable expenses via P87** - Professional subscriptions: fees paid to HMRC-approved bodies (e.g. Law Society, CIPD, BCS) are fully deductible. - Uniform and tools: flat-rate allowances by occupation (e.g. nurses, joiners, office workers each have different rates set by HMRC). - Business mileage: the difference between HMRC's Approved Mileage Allowance Payments (45p/mile for first 10,000 miles, 25p above) and any lower rate your employer pays. - Working from home: if your employer requires home working, HMRC allows £6/week (£312/yr) without receipts from 2022/23 onwards. - Training: if the course directly relates to your current job role. **What you cannot claim** - Ordinary commuting costs (home to regular workplace). - Expenses your employer has already reimbursed. - Clothing that could be worn outside work. **How to submit a P87** 1. Online: sign in to gov.uk/claim-tax-relief-for-your-employment-expenses -- fastest method, refund usually within 2 weeks. 2. Post: download the P87 PDF, complete it and send to HMRC PAYE, BX9 1AS. **Backdating** You can claim for the current year and the 4 previous tax years. In 2026/27 this means you can go back to 2022/23. **HMRC crackdown on umbrella/agency P87 abuse** From October 2023 HMRC tightened identity checks after fraudulent bulk P87 submissions. Expect requests for employer confirmation before a refund is issued.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.