Personal tax – form

Income Tax: tax relief for expenses of employment (P87)

Use the online service or postal form if you're an employee and want to claim tax relief on employment expenses you've paid during the tax year.



If you’re an employee and you want to tell HM Revenue and Customs about employment expenses you’ve had to pay during the year for which tax relief is due, you can:

  • use the online service (sign-in or set up a Government Gateway account)
  • fill in form on-screen, print and post to HM Revenue and Customs

Only fill in this form if your allowable expenses are less than £2,500 for the year. If your claim is more than £2,500 you’ll need to fill in a Self Assessment tax return. Please contact the Self Assessment Helpline on 0300 200 3310 or register for Self Assessment.

You must fill in a separate P87 for each employment that you’re claiming for. If you’ve not paid any tax during the year no refund will be due.

You’ll need to fill in the postal form fully before you can print it. You can’t save a partly completed form so you should gather all your information together before you start to fill it in.

Return the postal form to:

Pay As You Earn
HM Revenue and Customs

Before you start

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Tax relief for employees
Guidance about claiming tax relief on expenses