Guidance

Claim tax relief for your job expenses ifby you cannot claim onlinepost

If you’re eligible, you can claim Income Tax relief on your job expenses by post using form P87, or by phone.P87.

From:
HM Revenue & Customs
Published
5 September 2023
Last updated
2614 MarchOctober 2024 — See all updates

We only accept postal claims using this HMRC form.

Before you start

You mustmight be able to claim tax relief by post if you’re claiming either:if:

  • onyou behalfuse ofyour someoneown else
  • money for morethings thanthat 5you jobs

You’llmust needbuy to include all expenses for theyour taxjob

  • you yearonly youuse wantthese tothings claimfor for.

    your work

    • FindYou outshould check if you shouldcan make a claim bytax postrelief orfor injob another wayexpenses.

    When you can claim

    You can make a claim if:

    • your claim is within 4 years from the end of the tax year you are claiming for
    • your total expenses claim for each tax year is £2,500 or less — if the amount is more than £2,500, you need to fill in a Self Assessment tax return
    • your claim is being made for the current tax year — this includes customers that are due to file a Self Assessment tax return
    • you have paid tax in any of the yearsyear you are claiming for

    You cannot claim tax relief on job expenses if your employer or any other person paid back all of your work-related expenses.

    How to complete the form

    You need to:

    1. Download and save the form on your computer.

    2. Open it using the latest free version of Adobe Reader.

    3. Complete the form on-screen then print it or print it and complete it.

    4. Send the form toand theany addressevidence listed in the ‘What to do now’ section of the form.HMRC.

    Tax relief for expenses of employment (P87)

    PDF, 1.48 MB, 8 pages

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    Request an accessible format.
    If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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    The Guidance notes for form P87 (ODT, 39.838.2 KB) will help you to complete the form.

    IfWhere you’reto claimingsend onthe behalfform

    Pay ofAs someoneYou elseEarn and Self Assessment
    HM Revenue and Customs
    BX9 1AS

    What evidence you need to send with your P87 form

    Professional fees and subscriptions

    IfYou you’remust makingsend acopies claimof forreceipts, someoneor else,other chargingevidence, athat feeshow how much you paid for thiseach professional fee or subscription you’ve claimed.

    Uniform, work clothing and wanttools

    If theyou repaymentclaim toan beagreed paidfixed toamount you,(a find‘flat outrate whatexpense’) you willdo not need to dosend toevidence.

    If receiveyou Incomeclaim Taxtax orrelief PAYEfor (Paythe Asexact Youamount Earn)you’ve repaymentsspent on behalfyour uniform, work clothing or tools you must send copies of others.your receipts, or other evidence, which proves you’ve paid for the item.

    Claim

    Vehicles byyou phone

    use for work

    You canmust claimsend taxcopies reliefof byyour phoningmileage us if:logs, these must include:

    • you’vethe alreadyreason claimedfor every journey
    • the samepostcode expensefor typethe instart apoint previousof yearevery journey
    • yourthe totalpostcode expensesfor arethe £2,500end orpoint lessof every journey

    YouIf cannot claimyou workingare fromclaiming homefor expenses bymore phone.than one employment, you must send a copy of your mileage log for each.

    HMRC

    Hotel Commissioners’and direction

    meal expenses

    ReadYou themust HMRCsend Commissioners'copies direction (ODT,of 22.6receipts KB)that to:include:

    • findthe detaileddate informationof onyour howstay taxor reliefmeal
    • the claimsname forof jobthe expenseshotel canor berestaurant

    Working submittedfrom home

    You need to HMRC

  • getsend confirmationevidence that you must work from home, such as a copy of your employment contract. If it’s not stated in your contract, you need to send something else that proves you must work from home.

    If you choose to work from home, you cannot claim for this expense. 

    Other expenses

    If you’re claiming for any other expenses, you must list these and the HMRCemployments versionthey’re for. We also need copies of receipts, or other evidence, that show the P87name formof mustthe beitem usedand ifproof that you’ve paid for it. 

    If you’re claiming for travel costs like public transport tickets or parking fees related to business trips, you wantwill need to send evidence for these such as receipts.

    If you’re charging a fee to claim taxfor reliefsomeone else

    If you’re making a claim for jobsomeone expenseselse, bycharging post

    • a fee for this and want the repayment to be paid to you, find out what you will need to do to receive Income Tax or PAYE (Pay As You Earn) repayments on behalf of others.We only accept postal claims using this HMRC form.

    Updates to this page

    Published 5 September 2023
    Last updated 2614 MarchOctober 2024 + show all updates

    1. The guidance notes for form P87 and information about how to claim, including the evidence you will need to provide has been updated.

    2. Added translation

    3. Guidance notes for form P87 have been updated.

    4. The HMRC Commissioners Directions has been updated.

    5. The tax relief for expenses of employment P87 form has been updated to include a new version to be used on or after 26 February 2024.

    6. Added information about how and when you can claim Income Tax relief on your job expenses if you cannot claim online or by post. You can contact HMRC by phone if you’ve already claimed the same expense type in a previous year and your total expenses are £2,500 or less. You cannot claim working from home expenses by phone.

    7. Guidance notes for form P87 have been updated.

    8. Information has been added about the criteria for claiming tax relief for expenses

    9. A new form will be made available from 26 February 2024. The new nomination section will need to be completed for a repayment to be made to a third party.

    10. Added translation

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