On this page
In short
- The P87 is HMRC's form for claiming tax relief on employment expenses.
- Use it if your expenses are £2,500 a year or less. Above that you need Self Assessment.
- One form per tax year, per employer.
- We file the equivalent for you as your agent, so you never see the form.
We can file for you: see how it works and our fee, or claim free from HMRC yourself.
What the form covers
- Mileage in your own vehicle
- Uniform and tool flat rates
- Professional fees and subscriptions
- Working from home, for tax years up to 2025 to 2026 only, and only if your employer required it
- Other costs you had to pay to do the job
Who cannot use it
If your expenses in a year are more than £2,500, or you already file a tax return, the claim goes on the return instead. Heavy-mileage drivers often cross this line. How to register for Self Assessment.
P87 or Self Assessment?
| Your situation | How to claim |
|---|---|
| Expenses £2,500 or less in the tax year, not in Self Assessment | Online claim or form P87 |
| Expenses over £2,500 in the tax year | Self Assessment return |
| Already file Self Assessment | Put the expenses on your return, not a P87 |
| More than one job | One claim per employment for each tax year |
Filling it in yourself
- Sign in to your personal tax account with your Government Gateway ID. How to create one.
- Choose the tax year. You can go back 4 years.
- Enter each expense type with the amount, less anything your employer paid.
- Since 2024 HMRC asks for supporting evidence with the claim: mileage logs, receipts or statements.
- Submit and note the reference.
Evidence HMRC asks for
- Uniform and tool flat rates: no receipts, but HMRC may ask you to confirm your job and that you wear a uniform.
- Mileage: a log of each work journey and what your employer paid you.
- Professional fees: proof of payment and that the body is on HMRC's approved list.
- Working from home, past years only: proof your employer required it, such as your contract or a letter.
- Actual costs: receipts or statements.
Deadlines
You can claim for this tax year and the four before it. The oldest open year, 2022 to 2023, closes on 5 April 2027.
Worked example
A mechanic spends £1,400 on tools. He claims that actual cost rather than the £120 motor mechanics' flat rate, which covers the same tools and clothing: £1,400 of relief, under the £2,500 line, so a P87 is right. Tax back at 20%: £280 for the year.
Or let us do it
We prepare the claim from your HMRC record, you approve it, we file it as your agent. Fee 37.5% plus VAT of the refund, nothing if there is no refund.
Wondering when the money arrives? See how long a tax rebate takes.
Questions
Do I need receipts?
Flat rates need none. Actual costs need receipts or statements. Mileage needs a record of each work journey: date, start and end postcode, and reason.
Can I claim for more than one job on one form?
No, one form per employer per year, which is one reason people give up.
This guide is general information, not advice about your circumstances. Figures use HMRC rates for the 2026 to 2027 tax year. We are a paid tax agent and not HMRC.
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