UK Employment Expenses P87 Claim: What You Can Claim in 2026

Millions of UK employees overpay tax each year because they do not claim relief on employment expenses. If you spend your own money on costs that are genuinely necessary for your job -- and your employer does not reimburse you -- you are entitled to tax relief on those expenses. The P87 form is how most employees make this claim.

What Is the P87 Form?

Form P87 is used to claim tax relief on employment expenses that your employer has not reimbursed. If your allowable employment expenses are less than £2,500 per year, you claim via P87 rather than self assessment. If your expenses exceed £2,500, you must register for self assessment instead.

The P87 is available online through your HMRC personal tax account (the quickest route), by downloading the form from GOV.UK and posting it, or by telephoning HMRC to make the claim verbally in some cases.

Who Can Use the P87?

You can use P87 if:

• You are employed (PAYE) and not already in self assessment
• Your total employment expenses that you want to claim are less than £2,500 in the tax year
• The expenses were not reimbursed by your employer
• The expenses were incurred wholly, exclusively and necessarily in the performance of your duties

If you are self-employed, you claim expenses on your self assessment return instead.

The 4-Year Backdating Rule

If you have never claimed before, it is worth checking all four previous years, not just the current one. For each year you make a claim, HMRC will either adjust your tax code for future years (reducing how much tax is deducted at source) or issue a cheque or bank transfer for the past tax overpaid.

What Employment Expenses Can You Claim?

Professional Subscriptions and Membership Fees

If you pay annual fees to a professional body or trade union that is relevant to your employment, and it is on HMRC's approved list, you can claim full tax relief. Examples include:

• Royal College of Nursing membership
• Institute of Chartered Accountants (ICAEW)
• General Medical Council registration fee
• Teaching Council registration
• Law Society practising certificate

HMRC publishes a full list of approved organisations on GOV.UK. Only organisations on this list qualify. Personal memberships or subscriptions not related to your work do not qualify.

Flat Rate Expenses by Occupation

HMRC publishes flat rate expense allowances for tools, uniforms, and specialist clothing by occupation. These are standardised amounts that you can claim without needing to keep receipts. Examples for 2026/27 include:

• Nurses and midwives: £125 per year (for uniform and footwear upkeep)
• Joiners and carpenters: £140 per year (tools)
• Engineers and workers with tools: £120 per year
• Office and clerical workers: £60 per year (for equipment wear)
• Pilots: £1,022 per year
• Police officers: £140 per year (boot/clothing allowance)

The full list covers dozens of occupations. If your occupation is listed, you claim the flat rate without needing itemised receipts. If your actual costs exceed the flat rate, you can claim the actual amount instead -- but you will need receipts.

Uniform and Protective Clothing

If you must wear a uniform or protective clothing required by your employer (not simply a preference), you can claim the cost of cleaning, repairing or replacing it. This does not cover ordinary clothing that you could wear outside work, even if your employer insists on a dress code.

The flat rate amounts above typically cover uniform maintenance costs. If you buy specialist protective equipment personally (steel-toe boots, for example), you may be able to claim the actual cost.

Tools and Equipment

If you must purchase tools or equipment to do your job and your employer does not provide them, you can claim tax relief. This applies to actual expenditure on items used exclusively for work. HMRC allows relief for:

• The cost of purchasing tools or equipment
• Repair and replacement costs

If a tool is used partly for work and partly personally, only the business proportion qualifies.

Mileage for Work Travel

If you use your own car for work journeys (not commuting -- see below) and your employer pays less than the AMAP rate, you can claim the shortfall:

• AMAP rate: 45p per mile for the first 10,000 business miles, 25p per mile thereafter
• If your employer pays, say, 25p per mile for the first 10,000 miles, you can claim relief on the difference of 20p per mile

Commuting (travelling from home to your regular place of work) does not qualify and cannot be claimed. Only travel to temporary workplaces or between work locations is eligible.

Working from Home Allowance

If your employer requires you to work from home -- not by choice, but because your role cannot be performed at an office -- you can claim £6 per week (£312 per year) as a flat rate contribution to household costs such as heating and electricity.

This flat rate does not require receipts or calculations. You cannot claim if you merely choose to work from home when an office is available to you. During the pandemic years (2020-2022), HMRC temporarily allowed all employees to claim -- this special treatment has ended.

If your actual additional costs exceed £312 per year, you can claim the actual amount with supporting evidence, but this is rare for most home workers.

Fees and Charges

Other employment-related fees that may qualify include:

• Professional indemnity insurance (if you personally pay this and it is required for your role)
• Examination fees for qualifications required by your employer (not general self-improvement)

How Much Will You Get Back?

The value of your tax relief depends on your income tax rate:

• Basic rate (20%) taxpayer: You get back 20% of the allowable expense. So if you claim £200 of professional subscriptions, you get £40 back.
• Higher rate (40%) taxpayer: You get back 40% of the allowable expense. The same £200 subscription would give you £80 back.
• Additional rate (45%) taxpayer: You get back 45% of the allowable expense.

The relief is given against income tax, not National Insurance. Most P87 claims result in relatively modest refunds -- but across 4 years and multiple expense categories, the amounts can add up.

How to Make a Claim

Online (recommended): Log in to your HMRC personal tax account at GOV.UK. Navigate to the "check your tax" or "claim a tax refund" section and follow the prompts. Online claims are processed faster than postal ones.

By post: Download the P87 form from GOV.UK, complete it, and send to HMRC's PAYE office. Allow 8-12 weeks for processing. You will need your National Insurance number and employer PAYE reference (from your payslip or P60).

By phone: For straightforward claims, HMRC may accept telephone claims -- call the Income Tax helpline (0300 200 3300). This is less reliable for complex claims.

Self assessment: If you are already in self assessment (for example, because you have other income), include employment expenses in the employment pages of your return.

What Evidence Do You Need?

For flat rate expenses (the published occupation rates): no receipts required. You simply claim the standard amount.

For actual costs above the flat rate: keep receipts, invoices, or bank statements showing the expenditure and the date. For mileage claims, keep a mileage log with dates, journey purposes, and distances.

For professional subscriptions: keep membership renewal letters or confirmation emails showing the organisation and amount paid.

HMRC may request evidence if your claim is large or unusual. Having documentation ready before you submit is good practice even when it is not strictly required.

Frequently Asked Questions

Can I claim tax relief on my commute to work? No. The cost of travelling from home to your normal, regular place of work is not an allowable employment expense. Only travel to temporary workplaces or between work locations during the working day qualifies.

What is the difference between a P87 and a self assessment return for expenses? The P87 is a simpler claim form for employees with less than £2,500 in expenses who are not in self assessment. Self assessment is the main return for self-employed people and for employees with more complex affairs. If your employment expenses exceed £2,500, you must use self assessment.

How long does HMRC take to process a P87 claim? Online claims are typically processed within 2-4 weeks. Postal claims can take 8-12 weeks or longer, particularly in peak periods after the tax year end. If HMRC makes an adjustment to your tax code rather than issuing a repayment, the benefit comes through your monthly payslip over the rest of the tax year.

Can I claim for the cost of my glasses or contact lenses needed for screen work? Glasses or contact lenses are generally not allowable as employment expenses, even if prescribed for VDU use, because they are personal items. An employer can provide eye tests and a basic pair of glasses as a tax-free benefit, but the employee cannot claim the cost personally.

What if I pay union dues -- can I claim those? Trade union subscriptions can be claimed if the union is on HMRC's approved list. Most major UK unions (Unite, UNISON, GMB, etc.) are approved. However, the relief is limited to the portion of the subscription that relates to superannuation -- typically only a small element. Check with your union or HMRC for the approved deductible amount.

Can I claim for training courses I pay for myself? Only if the training is required by your employer for your current role. Voluntary self-improvement courses, even if work-related, generally do not qualify as employment expenses. The test is "wholly, exclusively and necessarily" in the performance of duties.

Do I need to inform my employer that I am making a P87 claim? No. You deal directly with HMRC. If HMRC adjusts your tax code, you may see a change in your take-home pay going forward, but you do not need employer permission or notification.

What happens if I have claimed expenses and HMRC disagrees? HMRC may query or reject claims that do not meet the eligibility criteria. If you disagree with their decision, you can appeal through HMRC's internal review process and ultimately to the First-tier Tribunal. Keeping good records supports your position.

Can I claim working from home expenses if I chose to work from home but could use the office? No. The working from home flat rate (£6/week) only applies if your employer requires you to work from home because it is not possible to do your job at the employer's premises. If you work from home by choice when an office is available, you cannot claim.

Is there a maximum amount I can claim on a P87? If your employment expenses are £2,500 or less for the year, you use P87. There is no lower limit. Above £2,500, you must use self assessment. There is no minimum claim amount, but claiming very small amounts (a few pounds) may not be worth the administrative effort.