Quick Answer
- What it is:
- HMRC P87 — Tax Relief on Employment Expenses — a tax procedure in United Kingdom.
- Deadline:
- 1461 days
- Steps:
- 4 steps
- Cost:
- Free
- Documents:
- 4 required
- Legal basis:
- ITEPA 2003 s.336
Miss the deadline? Time-barred — refund refused
Important Deadlines
Claim within 4 years of the end of the tax year (5 April + 4 years)
Time-barred — refund refused
Required Documents
- ✓P87 form
- ✓Receipts and expense logs
- ✓Mileage records (date, route, miles)
- ✓Employer confirmation that expense was not reimbursed
Step-by-Step Guide
Identify allowable expenses incurred WHOLLY, EXCLUSIVELY and NECESSARILY in the performance of employment duties.
Pro tip: Working-from-home £6/week flat rate, professional subscriptions on HMRC's approved list, business mileage at AMAP rates (45p first 10k miles).
Use Form P87 — online via Personal Tax Account (preferred) or by post.
Pro tip: Postal P87 takes ~12 weeks; online is ~3 weeks.
Claims under £2,500 per tax year use P87. Above £2,500 require Self Assessment registration (SA1).
HMRC will adjust your tax code (current year) or refund via cheque/BACS (prior year).
Fees
Legal Basis
Also Known As
This procedure is commonly searched under these names:
Official Resources
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