How to Use the P87 Form to Claim Tax Relief on Job Expenses

If you've paid for work-related expenses yourself and your employer hasn't reimbursed you—provided you're not required to file a Self Assessment and total expenses are £2,500 or less—you may be able to reclaim Income Tax relief using HMRC’s P87 Form. This form covers costs like uniforms, professional subscriptions, travel, tools, and home-working-related expenses.

Eligibility and Purpose
The P87 form is intended for employees who have incurred necessary work expenses and have not received reimbursement. You must have paid tax in the relevant year, and your total claim for each tax year shouldn’t exceed £2,500—otherwise, you’ll need to file a Self Assessment return. Claims cannot be made for expenses already covered by your employer.

Expenses You Can Claim
Typical eligible expenses include uniform costs (cleaning, repairs), professional fees and subscriptions, travel and mileage (excluding daily commuting), tools and equipment, business-related hotel and meal costs, and additional costs for working from home if required by your employer.

Form Submission and Evidence Requirements
Since October 2024, standalone claims using the P87 form must be submitted by post, accompanied by supporting evidence: receipts for most expenses, mileage logs with dates, postcodes, and journey purpose, or proof of home-working requirements like contracts. Flat rate expenses, such as uniform allowances, do not require receipts.

How to Complete and Send the Form
You can download the P87 form from the GOV.UK site, then fill it in on-screen or by hand. Make sure to include your personal details, employer information (including PAYE reference), a detailed breakdown of expenses, and any reimbursements received. Once completed, sign it and post it, along with your evidence, to the specified HMRC address.

Processing and Time Limits
HMRC typically processes claims within six to twelve weeks, depending on complexity and submission method. Claims can be backdated for up to four previous tax years. For flat-rate claims like uniform maintenance, relief might be applied via your tax code; other claims may result in a refund payment.

Conclusion
The P87 form offers a formal path to reclaim tax relief for essential unreimbursed work expenses, provided you didn’t exceed £2,500 or need to complete a Self Assessment return. Since late 2024, all standalone claims require carefully documented evidence and must be mailed to HMRC. Keep records, choose your expenses wisely, and submit accurately to avoid delays or issues with your claim.