Form P87: How to Claim Tax Relief on Work Expenses (Not Self-Assessment)

If you pay for work-related costs out of your own pocket and your employer does not reimburse you, you may be entitled to tax relief through HMRC. For employees whose annual claim does not exceed £2,500, the route is Form P87 — not a full Self-Assessment tax return. This guide explains exactly what you can claim, how the maths works at 2026/27 rates, and how to submit your claim.

What Is Form P87?

Form P87 is HMRC's dedicated claim form for employees who want to recover income tax paid on work expenses. It sits outside the Self-Assessment system, which means most salaried workers can use it without registering as self-employed or filing an annual tax return.

You qualify to use P87 if:

• You are employed (PAYE) and not required to complete Self-Assessment
• Your total expenses claim for the year is £2,500 or less
• The expenses were incurred wholly, exclusively, and necessarily in the performance of your job

If your claim exceeds £2,500 in any single tax year, HMRC requires you to use Self-Assessment instead.

Who Can Claim — and Who Cannot

You can use P87 if you are:

• A PAYE employee paying for approved work expenses yourself
• A company director who also pays expenses personally (provided you are on PAYE)
• A part-time or zero-hours employee, provided the expenses relate to your employment

You cannot use P87 if you are:

• Self-employed (use Self-Assessment instead)
• Claiming expenses above £2,500 in a single year
• Already registered for Self-Assessment for another reason (include the expenses on your SA return)

What Expenses Are Eligible?

HMRC's approved list for P87 claims covers several common categories:

Uniforms and Specialist Clothing

If your job requires you to wear a uniform or protective clothing that you wash and maintain yourself, you can claim the approved flat rate for your industry. Rates vary: for example, NHS nurses receive £125/year; general healthcare workers £125; retail staff £60. You can alternatively claim actual documented laundry costs if higher.

Tools and Equipment

If you buy tools or equipment required for your job and your employer does not reimburse you, the cost qualifies. The full purchase price is claimable (capital allowances rules do not apply to employees in the same way as the self-employed).

Professional Subscriptions and Fees

Annual membership fees for professional bodies on HMRC's approved list — such as the Royal College of Nursing, the Chartered Institute of Accountants, or the Law Society — are fully deductible. Check the HMRC list of approved professional organisations before claiming.

Business Travel (Not Commuting)

Travel costs between different work sites, to temporary workplaces, or for genuine business journeys are claimable. The approved mileage rate is 45p per mile for the first 10,000 miles and 25p per mile thereafter if you use your own car. Ordinary commuting from home to your normal workplace does not qualify.

Working from Home

HMRC's approved flat rate for home working is £6 per week (£312 per year). You can claim this if your employer requires you to work from home and does not pay you a working-from-home allowance. You do not need to provide receipts for the flat rate. If your actual additional household costs (heating, electricity, broadband) are higher, you can claim the precise amount with supporting evidence.

How Much Will You Get Back? The 2026/27 Tax Rate Maths

The relief you receive equals your marginal income tax rate multiplied by your total eligible expenses. Here is how it looks at 2026/27 rates:

Remember: you only get relief on the portion of expenses that falls within your taxable income. The Personal Allowance for 2026/27 is £12,570, so income below that level is tax-free and attracts no relief.

For example, if you earn £35,000 and claim £800 of eligible expenses:

• You are a basic rate (20%) taxpayer
• Tax relief = £800 × 20% = £160 back
• HMRC will either adjust your tax code to give you relief going forward, or issue a repayment cheque/bank transfer for past years

How to Submit a P87 Claim

There are three methods:

1. Online via Personal Tax Account (Recommended)

Log in at gov.uk/personal-tax-account using your Government Gateway credentials. Select "Claim a tax refund" and follow the prompts. This is the fastest route and you can track progress online.

2. Postal Form P87

Download Form P87 from gov.uk, complete it, and post it to HMRC's PAYE tax office. Include supporting evidence (receipts, mileage logs) where required. Allow up to 12 weeks for processing.

3. Phone

For simple flat-rate claims — such as the standard uniform allowance or working-from-home flat rate — you can call HMRC's income tax helpline on 0300 200 3300. This route works best for straightforward single-category claims.

How to Backdate Your Claim

You can claim for up to four previous tax years. In 2026/27 that means you can go back to:

• 2025/26
• 2024/25
• 2023/24
• 2022/23

Each year is treated separately. You will need to submit evidence of your expenses for each year and confirm your employer did not reimburse you. Refunds for past years are typically paid directly to your bank account. If you are claiming for the current year going forward, HMRC usually adjusts your tax code (PAYE coding notice) so that you receive relief in your monthly pay.

Common Mistakes to Avoid

Claiming commuting costs. Travel from home to your regular place of work is never claimable, regardless of the distance. Only journeys between work locations or to temporary sites qualify.

Missing the four-year deadline. Claims for 2022/23 must be submitted before 5 April 2027. After that date, the year is closed and you cannot reclaim.

Forgetting professional subscriptions. Many employees overlook annual professional fees, which can add up. Check the HMRC approved list — there are hundreds of qualifying bodies.

Claiming expenses your employer has reimbursed. You can only claim the portion you personally bore. If your employer paid £200 of a £500 subscription, you can only claim relief on the remaining £300.

No supporting records. HMRC can request evidence even for flat-rate claims. Keep receipts, mileage logs, and any correspondence showing your employer required the expense.

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This guide is for general information only and does not constitute tax advice. Tax rules can change and individual circumstances vary. If your situation is complex — for example, you have multiple employments, significant expenses, or income near the Personal Allowance — consider speaking with a qualified tax adviser or contacting HMRC directly.