Guidance

Claim Income Tax relief for your employment expenses (P87)

Find out how to claim tax relief on money you've spent on things like work uniform and clothing, tools, business travel, professional fees and subscriptions.

There are different ways to claim tax relief depending on your circumstances. You need to check you’re claiming the right way before using the forms on this page. Get help choosing the right way to claim or claim by phone if you’ve made a claim for tax relief before.

Claim online

Before you start

When you use this service, you’ll:

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

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

Gather all your information together before you start your claim.

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

If you claim an estimated amount, we’ll review it at the end of the tax year and we’ll change your tax code.

Claim by post

You must complete form P87 if you’re claiming:

  • on behalf of someone else
  • for multiple tax years
  • for multiple jobs, you’ll need to complete an extra form if you have more than 5 jobs

From 7 May 2022, we will only accept postal claims using HMRC’s form P87.

Claim by phone

You can claim by phone if you’ve already claimed expenses in a previous year and your total expenses are less than either:

  • £1,000
  • £2,500 for professional fees and subscriptions

Information you may need to hand when filling in the claim

Claiming more than the flat rate expense

You’ll need to have records and receipts. If your employer pays you any of the costs, deduct this from the allowable rate.

Using your own vehicle for work

You’ll need to have records of your business mileage, including:

  • locations of your journeys
  • distances you’ve travelled
  • the total amount of mileage allowance payments you’ve had

Using a company vehicle for work

You’ll need a summary of your calculation with any claim for relief on what you’ve spent.

Hotel and meal expenses

You’ll need your receipts.

Published 3 March 2016
Last updated 24 March 2022 + show all updates
  1. The date when only HMRC P87 forms will be accepted has been changed from 6 May 2022 to 7 May 2022.

  2. Postal claims will only be accepted using HMRC's revised P87 from 6 May 2022.

  3. Welsh version of the guidance has been added.

  4. Claim online link to form p87 updated.

  5. First published.