If you’re eligible, you can claim Income Tax relief on your job expenses by post using form P87, or by phone.
We only accept postal claims using this HMRC form.
Before you start
You must claim tax relief by post if you’re claiming either:
- on behalf of someone else
- for more than 5 jobs
You’ll need to include all expenses for the tax year you want to claim for.
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 years 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.
On 26 February 2024, the tax relief for expenses of employment form will be updated to include a new nomination section. This section must be completed if you would like any repayment to be made to a third party, such as an agent.
For any claims received by HMRC up to and including 25 February 2024, you must use the ‘Tax relief for expenses of employment (P87) before 26 February 2024’ form. The new form has been added for information purposes only.
Any claims received by HMRC on or after 26 February 2024 must use the new, ‘Tax relief for expenses of employment (P87) on or after 26 February 2024’ form. Claims received using the old form will be rejected.
How to complete the form
You need to:
Download and save the form on your computer.
Open it using the latest free version of Adobe Reader.
Complete it on-screen or print it out.
Send the form to the address listed in the ‘What to do now’ section of the form.
The form may not work if you try to open it in your internet browser. If the form does not open, contact online services support for more help.
Thewill help you to complete the form.
If you’re claiming on behalf of someone else
From 26 February 2024, if you’re making a claim for someone else, charging 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.
Claim by phone
You can claim tax relief by phoning us if:
- you’ve already claimed the same expense type in a previous year
- your total expenses are £2,500 or less
You cannot claim working from home expenses by phone.
Find out if you can make a claim in another way.
HMRC Commissioners’ direction
- find detailed information on how tax relief claims for job expenses can be submitted to HMRC
- get confirmation that the HMRC version of the P87 form must be used if you want to claim tax relief for job expenses by post