Claim Income Tax relief for your employment expenses (P87)

If you're in paid employment and want to claim tax relief on your job expenses use the P87.


Claim online (sign in or set up a Government Gateway account)

Claim by post (use this version if you’re an agent or if you can’t use the online form)


About this form

If you want to claim relief on money you’ve spent to do your job you can either:

  • use the online service
  • fill in form on-screen, print and post it to HM Revenue and Customs (HMRC)

If your claim is for the current tax year we’ll amend your tax code.

If you use the online form you’ll:

  • get a reference number to use to track the progress of your form
  • be able to tell HMRC about multiple tax years and up to a total of 5 jobs

To tell us about more than 5 jobs, use the postal form.

Include all expenses for the tax year you want to claim for. The amount shown on the form’s summary page is your total expenses for the year. We’ll use this to calculate any relief due to you.

If you’re using the form to add a new expense please make sure you include anything you’ve claimed before.

Don’t use this form if:

Before you start using the postal form

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.

If you’re using an older browser, for example, Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

Return the postal form to:

Pay As You Earn
HM Revenue and Customs

You don’t need to include a street name, city name or PO box when writing to this address.

Tax relief for employees
Guidance about claiming tax relief on expenses.

Published 21 July 2014
Last updated 3 March 2016 + show all updates
  1. An online service is now available.
  2. First published.