Form P87 is HMRC’s route for employed workers to reclaim tax on work expenses without filing a full Self Assessment return. If you are in PAYE and your total employment expenses claim is under £2,500, the P87 is the quickest and easiest way to get money back.
P87 at a Glance
| Details | |
|---|---|
| Who can use it | PAYE employees not registered for Self Assessment |
| Maximum claim | £2,500 per tax year (over £2,500 = must use SA) |
| Claim window | Current + 4 prior tax years |
| 2022/23 claim deadline | 5 April 2027 |
| How to submit | Online (Personal Tax Account) or paper |
| Outcome | PAYE code adjustment or direct repayment |
What You Can Claim on a P87
HMRC applies the “wholly, exclusively and necessarily” test to employment expenses — the cost must be required to do your job, not merely convenient.
| Expense | Typical claim | Conditions |
|---|---|---|
| Professional subscriptions | Actual cost | Must be on HMRC’s approved list; job-relevant |
| Working from home (flat rate) | £6/week (£312/year) | Employer must require home working |
| Working from home (actual costs) | Proportionate share | Requires detailed records; harder to justify |
| Uniform laundry | £60–£185/year (fixed rate varies by trade) | Must be a required uniform (not ordinary clothes) |
| Tools and equipment | Actual cost | Not reimbursed by employer; required for the job |
| Business mileage | 45p/mile (first 10,000), 25p/mile after | Only mileage your employer has not reimbursed |
| Professional insurance | Actual cost | Only if required by employer and not reimbursed |
Worked Example
Daniel is an NHS radiographer earning £42,000:
- Professional subscription (Society of Radiographers): £258/year
- Working from home (employer-required 2 days/week): £312/year
- Uniform laundry (hospital uniform, fixed rate): £125/year
- Total expenses: £695
- Tax relief at 20%: £139 repayment per year
Daniel submits a P87 covering 2022/23 through 2026/27. Total claim over 5 years: £3,475 expenses → £695 in tax refunded.
How to Submit the P87
Option 1 — Online (recommended):
- Sign in at gov.uk/personal-tax-account
- Select “Claim a tax refund” or “check employment expenses”
- Follow the guided form for each tax year
Option 2 — Paper form:
- Download Form P87 from gov.uk
- Complete a separate form for each tax year
- Post to: HMRC PAYE, BX9 1AS
When P87 is NOT the Right Route
Use Self Assessment instead of P87 if:
- Your total expenses claim exceeds £2,500 in any single tax year
- You are already required to file a return for another reason (company car, rental income, high income, etc.)
- You are self-employed — use SA103 instead
Key Limits and Rates 2026/27
| Amount | |
|---|---|
| Basic rate tax relief (20%) on £312 WFH flat rate | £62.40/year |
| Mileage — employer AMAP rate for tax-free reimbursement | 45p/mile (first 10,000) |
| P87 annual claim limit | £2,500 |
| Tax year claim window | 2022/23–2026/27 |
See our working from home tax relief guide, employment expenses guide, and income tax guide.
Professional Subscriptions: What Is on HMRC’s Approved List?
HMRC maintains a list of approved professional bodies and organisations — if yours is on it, subscriptions are fully deductible. This covers a wide range of professions:
- Medical and healthcare: GMC, NMC, GPC, BMA, Royal Colleges
- Legal: Law Society, Bar Council, Chartered Institute of Legal Executives
- Accountancy: ICAEW, ACCA, CIMA, AAT, CIPFA
- Engineering: IMechE, IET, ICE, CIBSE
- Education: various teaching unions and professional bodies
- Finance: CFA Institute, CII, CISI, ACII
If your professional body is not on HMRC’s approved list, the subscription is not deductible — even if joining is a practical requirement of your job.
Flat Rate Expenses: Industry-Specific Fixed Amounts
For uniform and tool expenses, HMRC publishes flat rate amounts by industry and job type. These rates are agreed with trade unions and professional bodies — you do not need receipts to claim the flat rate.
| Industry/Role | Annual flat rate |
|---|---|
| Firefighter | £80 |
| Nurse or midwife | £125 |
| Ambulance staff | £185 |
| Police officer | £140 |
| Plumber | £120 |
| Joiner or carpenter | £140 |
| General engineering | £120 |
If your actual costs are higher than the flat rate, you can claim the actual amount — but you will need receipts.
Common Mistakes to Avoid on a P87
- Claiming for commuting costs — travel between home and your regular workplace is not deductible. Only travel to temporary workplaces or between different work locations counts.
- Claiming reimbursed expenses — if your employer has already paid you back for the cost, you cannot claim it again.
- Claiming home-to-office hybrid travel — if your employer does not formally require you to work from home, the WFH flat rate does not apply.
- Submitting one form for multiple years — each tax year needs its own P87.
- Missing the deadline — claims for 2022/23 must be in by 5 April 2027.