What is a P87 form in the UK and when do I use it?

Full answer

The P87 form (Claim for tax relief for expenses of employment) allows HMRC employees to reclaim tax on allowable employment expenses without needing to register for Self Assessment. When to use a P87: - You are employed (not self-employed). - Your total employment expenses are £2,500 or less in a single tax year. - You have not already included the expenses in a Self Assessment return. - You cannot claim the expenses from your employer. If your expenses exceed £2,500, you must register for Self Assessment to claim them. Expenses commonly claimed via P87: - Working from home: £6 per week flat rate (no receipts needed) or actual additional costs. - Uniform and specialist clothing: cost of maintaining and cleaning uniforms or protective workwear your employer requires you to wear (but not the initial purchase if the employer provides it). - Tools and equipment: job-specific tools you purchase and maintain at your own expense. - Mileage allowance relief: if your employer pays less than HMRC's approved mileage rates (45p/mile first 10,000 miles, 25p thereafter), you can claim the difference. - Professional subscriptions: fees to professional bodies on HMRC's approved list that are relevant to your employment. How to claim: - Submit online via your Personal Tax Account on GOV.UK (quickest method). - Submit a paper P87 by post (takes longer to process). - You can claim for the current and up to 4 previous tax years. What happens after submission: - If you are still employed, HMRC typically adjusts your tax code to give the relief going forward, and may also give a one-off refund for back years. - If you have left employment, HMRC will usually issue a refund by cheque or direct bank transfer.

Related guides

• Employment Expenses Guide
• Mileage Allowance Relief Guide

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