If you have been a PAYE employee in the last 4 tax years and have not claimed all your work expenses, HMRC may owe you money. You can backdate employment expense claims to 2022/23 — and make your claims for all 4 years in a single online session. Here is exactly what to do in 2026/27.
What You Can Claim Back
PAYE employees can claim tax relief on unreimbursed work expenses. The most commonly claimed — and commonly missed — are:
| Expense type | What you can claim |
|---|---|
| Working from home | £6/week flat rate (if employer required WFH) |
| Professional subscriptions | Full cost, if body is on HMRC’s approved list |
| Business mileage in own car | 45p/mile (first 10,000), 25p/mile after |
| Public transport for business | Actual cost |
| Uniform or specialist clothing | Flat rate (varies by profession) or actual cost |
| Tools and equipment | Actual cost if employer does not provide |
How Far Back Can You Go?
| Tax year | Claim deadline | Still claimable in 2026/27? |
|---|---|---|
| 2022/23 | 5 April 2027 | Yes — claim before this date |
| 2023/24 | 5 April 2028 | Yes |
| 2024/25 | 5 April 2029 | Yes |
| 2025/26 | 5 April 2030 | Yes |
| 2026/27 (current) | Ongoing | Yes |
| 2021/22 | 5 April 2026 | No — time expired |
The 4-year limit is strict. HMRC will not process claims for tax years outside the window, regardless of the circumstances.
How Much Is a Backdated Claim Worth?
Worked example: Sophie has been required to work from home since 2022. She has never claimed working from home relief and is a basic rate taxpayer (20%).
- 2022/23: 52 weeks × £6 = £312 → relief at 20% = £62.40
- 2023/24: 52 weeks × £6 = £312 → relief at 20% = £62.40
- 2024/25: 52 weeks × £6 = £312 → relief at 20% = £62.40
- 2025/26: 52 weeks × £6 = £312 → relief at 20% = £62.40
- Total refund: £249.60
She is also a member of the Chartered Institute of Marketing (CIM) — annual subscription £190. Her employer does not reimburse it.
- 4 years × £190 × 20% = £152 additional refund
Combined backdated claim: £401.60 — recovered in a single online session.
If Sophie were a higher rate taxpayer (40%), the combined figure would be £803.20.
Step-by-Step: Making Your Claim Online
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Gather your information:
- How many weeks per year you worked from home (if claiming WFH)
- Name of professional body and subscription amount for each year
- Business miles driven and employer’s pence-per-mile reimbursement rate (if any)
- Any receipts for actual cost claims
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Go to gov.uk/check-income-tax and sign in with Government Gateway
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Select “Add a work expense” — you can enter the same expense type for multiple years
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Submit the claim — HMRC reviews and responds within 5–8 weeks
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Receive your refund — either direct to your bank account or by cheque; or via a tax code adjustment if the amount is under £1,000
Using Form P87 Instead
If you prefer paper, or the online service does not work for your situation, download Form P87 from gov.uk. Submit one form per tax year. Post to HMRC’s Cardiff processing centre. Allow 12–16 weeks for paper claims.
If Your Total Claim Exceeds £2,500
If your backdated claim across all expenses in a single tax year comes to more than £2,500, HMRC requires you to submit a Self Assessment tax return for that year rather than using P87. If you are not already registered for Self Assessment, call HMRC on 0300 200 3310 to discuss the best approach.
Keep Evidence
For flat-rate claims (WFH, standard mileage) you do not need receipts. But for all actual-cost claims, keep:
- Subscription receipts or direct debit confirmations
- Travel receipts and a log of business journeys
- Bank statements showing payments
HMRC can open a compliance check at any time — evidence held for 6 years is safe.
See our working from home tax relief guide, professional subscriptions tax relief, and work travel expenses guide.