Glossary · UK

What is P87 (Employment Expenses Claim)?

The HMRC form employees use to claim tax relief on work expenses not reimbursed by their employer.

Full Definition

A P87 is the form employees use to claim Income Tax relief on allowable work-related expenses that their employer has not paid back. Common claims include professional subscriptions, mileage in your own vehicle (45p per mile for the first 10,000 business miles, 25p thereafter in 2026/27), uniform laundering and tools. From 2026/27 HMRC requires most P87 claims to be made online through your Personal Tax Account, with supporting evidence, after a clampdown on inflated agent-driven claims. You can claim for the current year and backdate up to four previous tax years. Relief is given at your marginal rate, so a higher-rate taxpayer claiming £200 of subscriptions would save £80. If your total expenses exceed £2,500 a year you must use Self Assessment instead of a P87.