Personal tax – form

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

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

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About this form

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

  • use the online service
  • fill in form on-screen, print and post it to HMRC

Don’t use this form if:

If you use the online form you’ll get a reference number that you can use to track the progress of your form. You’ll also be able to tell HMRC about multiple tax years and up to a total of 5 employments on the online form. To tell us about more than 5 employments, use the postal form.

If your claim is for the current tax year we’ll amend your tax code. You won’t get a cheque repayment.

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.

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, eg 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
BX9 1AS

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