Form P87 is the HMRC form for claiming Income Tax relief on job expenses by post. You can use it if your total expenses claim for each tax year is £2,500 or less, the claim is within 4 years of the end of the tax year, and you paid tax in that year. Above £2,500 you need to fill in a Self Assessment tax return instead, and HMRC rejects postal claims that don't use the P87.
The relief isn't the amount you spent: it's tax back at your rate on what you spent. Everything below comes from GOV.UK's pages on claiming job expenses, the P87 postal guidance updated in June 2026 and HMRC's issue briefing on P87 evidence, checked in October 2026.
Who can claim on a P87
- You paid out of your own pocket for things you must buy for your job, and you only use them for work.
- Your employer hasn't paid you back all of the cost. If they paid some of it, you can only claim on the part they didn't pay.
- You paid tax in the year you're claiming for. The relief can't be more than the tax you paid that year.
- Your total claim for each tax year is £2,500 or less. Above that, it's a Self Assessment return.
- You're not already in Self Assessment. If you complete a tax return, you claim through it instead.
How much you get back
Relief is given at the rate you pay tax. GOV.UK's own example: claim £60 while paying tax at 20% and you're entitled to £12, as of October 2026. For the current tax year HMRC usually adjusts your tax code; for earlier years it either adjusts the code or sends a refund.
What you can claim, and the changes for 2026 to 2027
| Expense | What GOV.UK says, as of October 2026 |
|---|---|
| Working from home | Not claimable for the tax year 6 April 2026 to 5 April 2027; you can still claim for the 4 previous tax years |
| Uniforms, work clothing and tools | Actual cost, or an agreed flat rate expense for your job; not the initial cost of work clothing, and not PPE |
| Own vehicle for work | Approved mileage rate: cars and goods vehicles 55p a mile for the first 10,000 miles in 2026 to 2027 (45p before 6 April 2026), 25p after that |
| Motorcycles / bicycles | 24p / 20p a business mile |
| Professional fees and subscriptions | Fees you must pay to do your job, and subscriptions to HMRC-approved bodies relevant to it |
| Travel and overnight | Public transport, hotels, food and drink, tolls, parking, for trips to a temporary place of work |
Two of those changes matter for anyone who has claimed before. Working-from-home relief is switched off for 2026 to 2027, so a claim for that year will be refused. And the car mileage rate for the first 10,000 miles rises from 45p to 55p from 6 April 2026, which means the gap between what your employer pays you per mile and the approved rate may be wider than it was.
The evidence you must send
HMRC introduced new evidence requirements for P87 claims from 14 October 2024 to cut ineligible claims. Today the postal guidance lists:
| Claim | Evidence |
|---|---|
| Professional fees and subscriptions | Receipts or other proof of what you paid |
| Uniform and tools at a flat rate | None needed |
| Uniform and tools at actual cost | Receipts or proof of payment |
| Vehicles | Mileage logs with the reason for every journey and the start and end postcode, one log per employment |
| Hotels and meals | Receipts showing the date and the name of the hotel or restaurant |
| Working from home (earlier years) | Proof you must work from home, such as your employment contract |
Post or online?
The P87 is the postal route. GOV.UK's pages for each type of expense also link to an online service to check whether you can claim and to make the claim. Either way the same rules apply: the 4-year window, the evidence, and the £2,500 line above which you need Self Assessment. If you're claiming for more than one job, make clear which employment each expense belongs to, as the guidance asks.
How to claim by post
- Check you're under £2,500 for each tax year and within the 4-year window.
- Download form P87 from GOV.UK and save it to your computer.
- Open it in the latest free version of Adobe Reader. The form may not work in a browser.
- Complete it on-screen and print it, or print it and fill it in by hand.
- Send the form and your evidence to HMRC at the address on the form.
If you estimated your expenses and the real figure turns out different, you must tell HMRC, with evidence. If you spent less than you estimated, you can also phone the helpline.
If your claim changes your tax code, our guide to the 1257L tax code explains what the new code means. If your expenses are over £2,500, you'll be filing a return, and the Self Assessment deadlines apply.
The verdict
If you pay for uniforms, professional fees or business mileage out of your own pocket, a P87 gets you tax back at your rate, and you can go back 4 years. Just don't claim working from home for 2026 to 2027, keep your mileage logs with postcodes, and send receipts with the form, because HMRC now checks the evidence before it pays.
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Frequently asked questions
What is a P87 form?
It's the HMRC form for claiming Income Tax relief on job expenses by post. HMRC rejects postal claims that don't use it.
What is the P87 limit?
Your total expenses claim for each tax year must be £2,500 or less. Above that, you need to fill in a Self Assessment tax return.
How far back can I claim on a P87?
Within 4 years from the end of the tax year you're claiming for.
Can I claim working from home on a P87 for 2026 to 2027?
No. GOV.UK says you won't be able to claim tax relief for working from home for the tax year 6 April 2026 to 5 April 2027, but you can still claim for the 4 previous tax years.
Do I need receipts for a P87 claim?
For most claims, yes. A flat rate expense for uniforms and tools needs no evidence, but fees, actual costs, hotels and meals need receipts, and mileage needs logs with postcodes.
How will I get the P87 tax relief?
For the current tax year HMRC usually adjusts your tax code. For previous years it either adjusts your tax code or gives you a refund.
