What is the HMRC P87 Tax Form?
- MAZ
- 1 day ago
- 21 min read
Index:
The Audio Summary of the Key Points of the Article:
Understanding the HMRC P87 Form: Your Key to Tax Relief
So, what’s the deal with the HMRC P87 form? If you’re a UK employee who’s shelled out your own cash for work-related expenses, this form is your ticket to claiming tax relief. It’s essentially a way to tell HM Revenue and Customs (HMRC) that you’ve spent money on things like travel, uniforms, or professional fees that your employer didn’t cover, and you’d like some of that tax back, please. The P87 is specifically for employees under the Pay As You Earn (PAYE) system, not for the self-employed, who handle expenses through Self Assessment. You can claim up to £2,500 in expenses per tax year, and if you’ve got multiple jobs, you’ll need a separate P87 for each one. Let’s break it down for you, step by step, with all the juicy details you need to make the most of it.
Now, let’s get real: nobody loves paperwork, but the P87 can put money back in your pocket. For the 2025/26 tax year, the personal allowance in the UK is £12,570, meaning you don’t pay income tax on earnings up to that amount. If you earn above this and pay tax at the basic rate of 20%, claiming tax relief on, say, £1,000 of allowable expenses could net you £200 back (20% of £1,000). Higher rate taxpayers at 40% could get £400 for the same claim. The catch? You need to have paid enough tax in the year you’re claiming for, and your expenses must be “wholly, exclusively, and necessarily” incurred for your job. That’s HMRC’s golden rule, and it’s stricter than it sounds.
Who Can Use the P87 Form?
Alright, let’s figure out if this form is for you. If you’re an employee and your employer doesn’t reimburse you for work-related costs, the P87 is your go-to. Think construction workers driving to temporary sites, nurses buying their own uniforms, or teachers paying for classroom supplies. You can claim for expenses up to four years back, so for the 2025/26 tax year, you’ve got until 5 April 2030 to claim for 2021/22 expenses. But here’s the kicker: if your expenses total more than £2,500 in a single tax year, you’ll need to file a Self Assessment tax return instead. Also, if your employer fully reimburses you, you’re out of luck—no tax relief for you.
Be careful! Not every expense qualifies. HMRC is picky about what counts as “allowable.” For example, you can’t claim for your daily commute to a permanent workplace, but you can claim mileage for travel to temporary sites (workplaces you visit for less than 24 months). Other common claims include professional subscriptions (like a doctor’s GMC fees), uniform maintenance, and tools you need for your job. If you’re unsure, check HMRC’s guidance on GOV.UK to see what’s allowed.
What Expenses Can You Claim?
Now, here’s where it gets interesting. The range of expenses you can claim is broader than you might think, but it’s not a free-for-all. Here’s a quick rundown of what’s typically allowed:
Travel costs: Mileage for business trips in your own car (at HMRC’s approved rates, e.g., 45p per mile for the first 10,000 miles), train tickets, or parking fees for temporary workplaces.
Uniforms and work clothing: Cleaning, repairing, or replacing specialist clothing like scrubs or safety boots. You can claim a flat rate (e.g., £60 per year for basic uniform cleaning) or the actual amount with receipts.
Tools and equipment: Items you buy for work, like a mechanic’s toolbox or a teacher’s projector, if your employer doesn’t provide them.
Professional fees and subscriptions: Fees for bodies like the General Medical Council or the Royal College of Nursing, as long as they’re on HMRC’s approved List 3.
Subsistence: Meals or accommodation costs when working away from your normal workplace, like a hotel stay for a conference.
None of us is a tax expert, but getting this right can save you a bundle. For instance, if you’re a construction worker like Dafydd from Swansea, who drove 5,000 miles to temporary sites in 2024/25, you could claim £2,250 (5,000 miles × 45p) in tax relief. At the basic rate, that’s £450 back. But you’ll need a mileage log with dates, destinations, and postcodes to prove it, especially since HMRC tightened evidence rules in October 2024.
How to Submit a P87 Form
So, how do you actually get this form to HMRC? You’ve got two main options: online or by post. From 23 December 2024, HMRC’s online iForm is back in action for most claims, which is handy if you’ve got a Government Gateway account. You’ll need your National Insurance number, employer details, and evidence of expenses (more on that in a sec). Alternatively, you can download the P87 from GOV.UK, fill it out, and post it to Pay As You Earn and Self Assessment, HM Revenue and Customs, BX9 1AS. If you’re claiming for flat rate expenses (like uniform cleaning), you can sometimes do it over the phone, but only if you’ve claimed the same expense before and it’s under £1,000.
Be warned: HMRC’s processing times can drag. A simple claim might take 8 weeks, but complex ones or busy periods (like April or January) could stretch to months. If you’re claiming for the current tax year, HMRC usually adjusts your tax code to reduce your tax going forward. For past years, expect a cheque or bank transfer, which you can direct to a nominee if needed.
Evidence Requirements: Don’t Get Caught Out
Now, this is crucial: since 14 October 2024, HMRC has cracked down on evidence requirements to weed out dodgy claims. Unless you’re claiming flat rate expenses, you’ll need to send copies of receipts, mileage logs, or other proof with your P87. For example, if you’re claiming hotel costs, send receipts showing the date and hotel name. For professional subscriptions, include payment confirmation. Flat rate expenses, like the £60 uniform allowance, are the exception—you don’t need evidence, but you must be eligible (check HMRC’s approved job list).
Here’s a table to clarify what evidence you need for common claims:
Expense Type | Evidence Required | Flat Rate Option? |
Mileage | Mileage log (dates, postcodes, purpose of journey) | No |
Uniform maintenance | Receipts for cleaning/repair or none for flat rate | Yes (£60-£140/year) |
Professional subscriptions | Receipts or payment confirmation | No |
Subsistence (meals, hotels) | Receipts showing date, amount, and establishment name | No |
Tools/equipment | Receipts proving purchase | No |
Working from home | Employment contract or formal agreement showing requirement to work from home | Yes (£6/week) |
Now, don’t panic if you’ve lost a receipt. You can sometimes use bank statements or email confirmations, but they need to clearly show the expense. HMRC’s briefing on evidence (available on GOV.UK) is your best friend here.
Expense Claim Evidence Overview
Why the P87 Matters for UK Taxpayers
Let’s be honest: taxes can feel like a black hole, sucking up your hard-earned cash. The P87 is a rare chance to claw some of that back. In 2023/24, HMRC processed thousands of P87 claims, with many employees unaware they could claim for things like union fees or travel. By understanding the form, you’re not just saving money—you’re making sure you’re not overpaying tax. For someone like Ayesha, a nurse in Manchester who spent £300 on scrubs and £200 on RCN fees in 2024/25, a P87 claim could mean £100 back at the basic rate. That’s not pocket change.
So, the question is: are you missing out? If you’ve spent money on work expenses in the last four years, it’s worth checking. But before you dive in, make sure you’ve got your evidence ready and your expenses are legit—HMRC’s new rules mean they’re watching closely.
HMRC P87 Tax Relief Statistics Dashboard (2020-2025)
Maximising Your P87 Claim: Tips, Tricks, and Pitfalls to Avoid
Right, you’ve got the basics of the HMRC P87 form down, but how do you make sure you’re squeezing every penny out of your claim? This part is all about getting strategic—think of it as your playbook for navigating the P87 like a pro. From understanding flat rate allowances to dodging common mistakes, we’ll cover the practical stuff that UK taxpayers and business owners need to know. Whether you’re a lorry driver racking up miles or a teacher buying classroom supplies, there’s value here to help you claim what’s yours without tripping over HMRC’s rules.
Flat Rate Expenses: The Easy Win
Let’s kick things off with a gem: flat rate expenses. These are preset amounts HMRC lets you claim for certain jobs without needing receipts, making them a hassle-free way to get tax relief. Now, don’t get too excited—not every job qualifies, but if yours does, it’s like finding a tenner in your pocket. For example, if you’re a healthcare worker cleaning your uniform, you might claim £125 per year without proof. Mechanics can claim up to £120 for tool maintenance, while lorry drivers might get £100 for overnight subsistence. The exact amount depends on your industry, and HMRC’s flat rate expenses list on GOV.UK has the full breakdown.
Here’s a table of common flat rate expenses for 2025/26, based on HMRC’s latest guidance:
Job Role | Flat Rate Allowance (Per Year) | Eligible Expenses |
Healthcare workers (e.g., nurses) | £125 | Uniform cleaning/repair |
Construction workers | £140 | Protective clothing, tool maintenance |
Lorry drivers | £100 | Overnight subsistence |
Retail workers (uniformed) | £60 | Uniform cleaning |
Agricultural workers | £100 | Protective clothing, tool maintenance |
Now, here’s the beauty of it: you can claim these for the last four tax years if you haven’t already. So, if you’re a nurse like Siobhan from Belfast who’s been cleaning her scrubs since 2021/22, you could claim £125 × 4 = £500 in expenses, netting £100 back at the 20% tax rate. Just check your job is on HMRC’s list, and you’re good to go—no receipts, no fuss.
Calculating Your Claim: Getting the Numbers Right
None of us loves maths, but getting your claim amount spot-on is crucial. The P87 form asks for the total expenses you’re claiming, and HMRC will multiply this by your tax rate to calculate your relief. For mileage, use HMRC’s approved rates: 45p per mile for the first 10,000 miles and 25p thereafter for cars in 2025/26. Motorbikes are 24p per mile, and bicycles are 20p. Let’s say you’re a site manager like Owain from Cardiff, driving 8,000 miles to temporary sites. Your claim would be 8,000 × £0.45 = £3,600. Since that’s over £2,500, you’d need a Self Assessment return, not a P87—something to watch for.
For other expenses, like tools or subscriptions, tally up your actual costs with receipts. If you’re claiming subsistence, like meals on a business trip, keep it reasonable—HMRC might raise eyebrows at a £200 steak dinner. A good rule of thumb? Stick to what’s “wholly, exclusively, and necessarily” for work. If you’re unsure, HMRC’s employee expenses guide spells it out.
Tax Relief Claim Process
Common Mistakes That Could Sink Your Claim
Be careful! The P87 isn’t a golden ticket, and HMRC’s new evidence rules from October 2024 mean slip-ups can lead to rejected claims. Here are the top pitfalls to avoid:
Claiming non-allowable expenses: Your daily commute or lunch at your regular workplace doesn’t count. Stick to temporary workplace travel or specialist kit.
Missing evidence: Since October 2024, HMRC demands proof for most claims. No receipts for that £300 toolbox? Your claim’s likely toast.
Overclaiming flat rates: You can’t claim more than HMRC’s set amount for your job, and you must actually incur the expense (e.g., you clean your uniform).
Mixing tax years: Each P87 covers one tax year. Don’t lump 2023/24 and 2024/25 expenses together—use separate forms.
Ignoring the £2,500 cap: Claims above this need a Self Assessment return, not a P87. Miss this, and HMRC will bounce your form back.
Let’s talk real life: take Eleri, a teacher in Wrexham who tried claiming £800 for classroom supplies in 2024/25. She didn’t keep receipts, thinking her bank statement would do. HMRC rejected her claim, citing insufficient evidence. Lesson? Keep those receipts or stick to flat rate options if available.
Timing Your Claim for Maximum Benefit
Now, consider this: when you submit your P87 can affect how you get your money. If you claim during the current tax year (say, 2025/26), HMRC usually adjusts your tax code, so you pay less tax each month. This is great for cash flow, especially if you’re claiming big expenses like mileage. But if you’re claiming for past years (up to four back), you’ll get a lump sum refund, either by cheque or bank transfer. For example, if you’re claiming £1,000 for 2023/24 as a 20% taxpayer, you’d get £200 back in one go.
Here’s a pro tip: don’t wait until the last minute. The deadline for claiming expenses from 2021/22 is 5 April 2026, but HMRC gets swamped around tax year-end. Submit early—ideally by December or January—to avoid delays. In 2024, HMRC reported a 20% spike in P87 submissions in March, with some refunds taking 12 weeks. Plan ahead, and you’ll thank yourself.
Special Cases: Working from Home and More
So, the question is: what about those unique situations? If you’ve been working from home due to your job’s requirements (not just choice), you might claim tax relief. For 2025/26, the flat rate is £6 per week, or £312 per year, no receipts needed. But you’ll need a letter from your employer confirming you must work from home. Post-Covid, HMRC tightened this rule, so don’t assume you qualify if you’re hybrid working by choice.
Another quirky case: agency workers. If you’re employed through an agency, like a temp nurse, you can still use the P87, but your “employer” is the agency, not the hospital or client. Make sure your expense records name the agency correctly. And if you’ve got multiple jobs? File a separate P87 for each, as HMRC needs to tie expenses to specific PAYE records.
Why Business Owners Should Care
Now, if you’re a business owner with employees, the P87 isn’t for you (you’d use Self Assessment), but it’s worth understanding for your staff. Encouraging employees to claim tax relief can boost morale and make your workplace more attractive. For instance, if you run a construction firm and your workers are buying their own safety gear, point them to the P87’s £140 flat rate allowance. It’s a small gesture that shows you’re looking out for them, and it costs you nothing.
Let’s wrap this part with a case study. Meet Gethin, a lorry driver from Newport who claimed £100 flat rate expenses for overnight stays in 2023/24 and 2024/25. He submitted his P87 online in November 2024, and by January 2025, his tax code was adjusted, saving him £40 over the year. Simple, effective, and proof that the P87 can work for everyday workers.
UK HMRC P87 Tax Form Statistics: 5-Year Trends (2020-2024)
Advanced Strategies and Long-Term Benefits of the P87 Form
Now, you’re clued up on the P87’s basics and how to dodge common pitfalls, but let’s take it up a notch. This part dives into advanced tactics to make the form work harder for you, alongside the bigger picture of how it fits into your tax strategy. Whether you’re an employee chasing every possible penny or a business owner helping your team, there’s plenty here to keep you ahead of the game. From leveraging multi-year claims to understanding how tax code tweaks work, we’ll unpack the nitty-gritty with practical tips and real-world examples, all tailored for UK taxpayers in 2025.
Multi-Year Claims: Don’t Leave Money on the Table
Let’s start with a game-changer: claiming for multiple tax years. The P87 lets you go back four years, so in 2025/26, you can claim for expenses from 2021/22 to 2024/25. This is a goldmine if you’ve been incurring work expenses but never claimed. Say you’re a paramedic like Rhiannon from Dundee, who’s been paying £150 annually for uniform cleaning since 2021. She could claim £600 (£150 × 4 years) using the flat rate allowance, no receipts needed. At the 20% tax rate, that’s £120 back in her pocket. The trick? File a separate P87 for each tax year, and double-check you’ve paid enough tax in those years to cover the relief.
Here’s a quick table to show how multi-year claims stack up for a basic rate taxpayer (20%):
Tax Year | Expense Claimed | Tax Relief (20%) |
2021/22 | £150 (uniform) | £30 |
2022/23 | £150 (uniform) | £30 |
2023/24 | £150 (uniform) | £30 |
2024/25 | £150 (uniform) | £30 |
Total | £600 | £120 |
Now, here’s the catch: if you’re claiming actual expenses (not flat rates), you’ll need evidence for each year. Lost receipts from 2021? You might be limited to flat rate options or bank statements showing clear transactions. Check HMRC’s retroactive claims guidance to stay compliant.
Understanding Tax Code Adjustments
So, the question is: what happens after you submit your P87? If you’re claiming for the current tax year, HMRC often tweaks your tax code to reduce your tax liability going forward. This is great for steady cash flow, but it can confuse the uninitiated. Let’s break it down. Your tax code—say, 1257L for the £12,570 personal allowance—tells your employer how much tax to deduct via PAYE. If you claim £1,000 in expenses for 2025/26, HMRC might increase your tax-free allowance by £1,000, adjusting your code to something like 1357L. Result? Less tax comes out of your pay each month.
Be careful, though! If your circumstances change—like you stop incurring those expenses—your adjusted tax code could lead to underpaying tax, which HMRC will claw back later. For example, in 2024/25, Idris, a site engineer from Bristol, claimed £2,000 for mileage. His tax code was adjusted, but when he switched to a permanent site in 2025, he forgot to notify HMRC. By April 2026, he owed £150 in underpaid tax. To avoid this, check your tax code annually on GOV.UK and report changes promptly.
Combining P87 with Other Tax Reliefs
Now, consider this: the P87 isn’t the only way to cut your tax bill. You can combine it with other reliefs, like the Marriage Allowance or pension contributions, to maximise savings. For instance, if you’re eligible for the Marriage Allowance (£252 tax saving in 2025/26) and claim £500 in P87 expenses, a basic rate taxpayer could save £352 total (£100 from expenses + £252). Just ensure your P87 claim doesn’t overlap with other reliefs—like claiming the same professional subscription twice.
Another combo to explore: working-from-home relief and P87. If you’re claiming the £6 weekly flat rate for home working, you can still use the P87 for other expenses, like travel or uniforms. In 2023/24, HMRC saw a surge in hybrid workers combining these, with 15% more P87 claims linked to home-working arrangements compared to 2022/23, per their latest stats. Always cross-check eligibility on GOV.UK.
Handling HMRC Queries and Appeals
None of us wants to deal with HMRC knocking, but queries happen—especially with their stricter evidence rules since October 2024. If HMRC questions your P87, they’ll send a letter or email asking for more proof, like additional receipts or a mileage log breakdown. Respond within 30 days, or your claim could be rejected. If your claim is denied, you can appeal within 90 days via HMRC’s formal review process, detailed on GOV.UK.
Let’s look at a case study. In 2024, Meera, a lab technician from Leeds, claimed £400 for professional subscriptions but forgot to include payment confirmation. HMRC queried her claim, and she sent a bank statement showing the transaction. Her claim was approved within three weeks. Moral? Keep records organised and respond fast—HMRC’s not out to get you, but they need the paperwork.
Long-Term Tax Planning with the P87
Now, let’s think big picture. Regularly using the P87 can be part of a smarter tax strategy, especially if your job involves consistent expenses. Set up a system to track mileage, receipts, and subscriptions year-round. Apps like MileIQ or Evernote can help, though HMRC doesn’t endorse specific tools. By claiming annually, you avoid missing deadlines and build a habit that saves you money over time. For example, a teacher claiming £100 flat rate expenses every year for a decade could save £200 in tax—small but steady wins.
Business owners, take note: while you can’t use the P87, you can educate your employees about it. In 2024/25, a Manchester construction firm ran a workshop on P87 claims, helping 20 workers claim an average of £150 each in tax relief. It cost the firm nothing but boosted retention, as workers felt supported. Consider partnering with a payroll provider to share HMRC’s employee tax relief resources.
Rare Scenarios and Edge Cases
Alright, let’s tackle some curveballs. What if you’re on emergency tax? If your tax code starts with W1 or M1, you’re likely overpaying tax, and a P87 claim can help recover some of that. File as usual, but expect HMRC to cross-check your PAYE records closely. Or say you’re a seafarer claiming foreign travel expenses—P87 covers this, but you’ll need detailed logs showing time spent abroad, per HMRC’s seafarers’ guidance.
Another rare case: expenses paid by a third party. If a client covers your travel but doesn’t reimburse you directly, you can still claim tax relief via P87, provided you have receipts and the expense was for work. These scenarios are less common but show the form’s flexibility if you know the rules.
Staying Ahead in 2025 and Beyond
Let’s be honest: taxes aren’t going away, but the P87 is a tool to lighten the load. With HMRC’s digital push, expect online P87 submissions to get smoother by 2026, possibly with AI-driven receipt scanning (trials started in 2024). For now, stay proactive—check your eligibility, gather evidence, and claim what’s yours. Whether you’re saving £50 or £500, it’s your money, and HMRC’s not going to hand it back unless you ask.
How to Fill Form P87: A Step-by-Step Guide
Filling out the HMRC P87 form can feel like tackling a tax maze, but don’t worry—it’s much simpler once you break it down. This form is your way to claim tax relief on work-related expenses as a UK employee, covering things like mileage, uniforms, or professional fees. The key is to get every detail right to avoid delays or rejections, especially with HMRC’s stricter evidence rules since October 2024. Below, I’ll walk you through each section of the P87, with sample answers for every question, using a hypothetical employee, Ayesha Patel, a nurse from Manchester, claiming expenses for 2024/25. Let’s dive in and make this as painless as possible.
Before You Start: The Basics
Now, before you grab a pen, here’s the deal: the P87 is for employees with allowable expenses of £2,500 or less per tax year. If your claim exceeds that, you’ll need a Self Assessment tax return. You can claim for the current tax year and up to four previous years, but each year needs its own form. You’ll also need your National Insurance number, employer details, and evidence like receipts or mileage logs (unless claiming flat rate expenses). You can submit online via HMRC’s iForm or by post to Pay As You Earn and Self Assessment, HMRC, BX9 1AS. Ready? Let’s go section by section.
Section 1: Personal and Employment Details
This section is all about who you are and where you work. It’s straightforward but crucial—miss a mandatory field (marked with *), and HMRC will send the form back.
1.1 Title: Pick your title, like Mr, Mrs, Miss, Ms, or Dr.
Sample: Ms
1.2 Your surname or family name*: Your last name as it appears on tax records.
Sample: Patel
1.3 First names*: Your given names, no nicknames.
Sample: Ayesha Priya
1.4 Address*: Your full home address, including postcode.
Sample: 12 Oakwood Lane, Manchester, M4 5JY
1.5 Contact phone number: A number HMRC can reach you on.
Sample: 07700 900123
1.6 Date of birth*: In DD MM YYYY format.
Sample: 15 03 1990
1.7 National Insurance number*: Find this on your payslip or P60.
Sample: QQ123456C
Be careful! Double-check your National Insurance number and address—errors here can delay processing. Ayesha, our nurse, ensures her details match her PAYE records to avoid hiccups.
Section 2: Employment Details
Here, you list the job tied to your expenses. You can claim for multiple years (columns A to E) and multiple employments, but each job needs its own P87 if you have more than one employer in a year.
2.1 Employer PAYE reference*: On your P45, P60, or Personal Tax Account (e.g., 123/A246).
Sample (Column A, 2024/25): 456/B789
2.2 Job title*: Your role, not generic terms like “worker.”
Sample: Registered Nurse
2.3 Employer name*: The company or organisation you work for.
Sample: Manchester NHS Trust
2.4 First line of employer address*: The first line of your employer’s address.
Sample: Oxford Road
2.5 Employer postcode*: The postcode for your employer’s address.
Sample: M13 9WL
2.6 Type of industry*: The sector you work in, only for flat rate expenses.
Sample: Healthcare
2.7 Employee number: Your staff ID, if applicable (not always needed).
Sample: N/A
Ayesha’s claiming for 2024/25 only, so she fills Column A. If she had a second job, she’d use a separate P87. Check your P60 for the PAYE reference to nail this section.
Section 3: Flat Rate Expenses
This is for preset allowances based on your job, like uniform cleaning, no receipts needed. Check HMRC’s flat rate expenses list to confirm eligibility.
3.1 Flat rate expense deduction: The amount for your job (e.g., £125 for nurses).
Sample (Column A): £125
Ayesha claims £125 for uniform cleaning as a nurse. Since it’s a flat rate, she doesn’t need receipts, making this an easy win.
Section 4: Subscriptions to Professional Bodies
This covers fees for professional organisations, like the Nursing and Midwifery Council, if on HMRC’s approved List 3.
4.1 Name of professional body: The organisation you paid.
Sample: Nursing and Midwifery Council
4.2 Amount of subscription and/or fee: What you paid.
Sample: £120
4.3 Amount repaid to you: Any amount your employer reimbursed.
Sample: £0
4.4 Expenses claimed: Box 4.2 minus 4.3.
Sample: £120
Ayesha’s NMC fee is £120, unreimbursed, so she claims the full amount. She’ll attach a payment confirmation to prove it, per HMRC’s 2024 evidence rules.
Section 5: Mileage Allowance
This is for business travel in your own vehicle. Ayesha drove 2,000 miles to temporary clinics, unreimbursed, so she claims for cars.
5.1 Total business mileage: Miles driven for work (not commuting).
Sample: 2,000
5.2 Mileage amount up to first 10,000 miles: Miles up to 10,000.
Sample: 2,000
5.3 Mileage multiplied by 45p: Box 5.2 × £0.45.
Sample: £900
5.4 Mileage amount over 10,000 miles: Miles above 10,000 (if any).
Sample: 0
5.5 Mileage multiplied by 25p: Box 5.4 × £0.25.
Sample: £0
5.6 Maximum tax-free amount (cars and vans): Box 5.3 + 5.5.
Sample: £900
For motorcycles (24p/mile) or cycles (20p/mile), use boxes 5.7–5.10. Ayesha skips these. Then, complete the relief section:
5.11 Maximum tax-free amount: Sum of 5.6, 5.8, and 5.10.
Sample: £900
5.12 Total mileage allowance payments received from your employer*: Reimbursements.
Sample: £0
5.13 Total mileage allowance relief: Box 5.11 minus 5.12.
Sample: £900
Since Ayesha got no reimbursements, she attaches a mileage log with dates, postcodes, and trip purposes, as required when 5.12 is zero.
Section 6: Hotel and Meal Expenses
This covers subsistence for business trips, like overnight stays. Ayesha stayed in a hotel for a training course.
6.1 Where you stayed: Hotel or location.
Sample: Premier Inn, Leeds
6.2 Amount spent on allowable items: Total spent.
Sample: £80
6.3 Date or number of overnight stays: Specifics of the stay.
Sample: 1 night, 10/11/2024
6.4 Amount repaid to you: Reimbursements.
Sample: £0
6.5 Total expenses claimed: Box 6.2 minus 6.4.
Sample: £80
Ayesha attaches a hotel receipt showing the date and amount to meet HMRC’s evidence rules.
Section 7: Other Expenses
This is for anything else, like working from home (WFH) or tools. Ayesha claims WFH relief (£6/week).
7.1 Description of expenses: What it’s for.
Sample: WFH
7.2 Amount of expense: Total spent or flat rate.
Sample: £312
7.3 Amount repaid to you: Reimbursements.
Sample: £0
7.4 Total expenses claimed: Box 7.2 minus 7.3.
Sample: £312
Ayesha’s employer confirms she must work from home, so no receipts are needed for the flat rate.
Section 8: Amount Repaid by Your Employer
This catches any reimbursements not listed in sections 4–7.
8.1 Type of expenses received: What was reimbursed.
Sample: None
8.2 Amount received: Total reimbursed.
Sample: £0
Ayesha had no extra reimbursements, so this section is blank.
Section 9: Total Expenses
Add up all claims to ensure they’re under £2,500 per year.
9.1 Total net allowable expenses*: Sum of 3.1, 4.4, 5.13, 6.5, 7.4, minus 8.2.
Sample: £125 + £120 + £900 + £80 + £312 = £1,537
Ayesha’s total is £1,537, well under £2,500, so she proceeds to Section 10.
Section 10: How You Want to Be Paid
Choose how to receive your refund—directly or via a nominee.
10.1 Who do you want the cheque made payable to?: You or a nominee.
Sample: Make the cheque payable to me
10.2 Are you nominating a professional acting on your behalf that charges a fee?: Yes/No.
Sample: No
10.3–10.6: Nominee details (if applicable).
Sample: N/A
Ayesha wants the refund herself, so she skips nominee fields.
Declaration
Sign and date to confirm your details are true.
Full name*: Your full name.
Sample: Ayesha Priya Patel
Date*: In DD MM YYYY format.
Sample: 15 05 2025
Signature*: Your signature (or digital for online submission).
What to Do Next
Now, you’re almost done! Attach required evidence (e.g., Ayesha’s mileage log, hotel receipt, and NMC payment confirmation) unless claiming flat rates. Keep a copy of the form, then send it to HMRC or submit online. Processing takes 8–12 weeks, so be patient. If approved, Ayesha’s £1,537 claim could save her £307.40 at the 20% tax rate, either via a tax code adjustment or a cheque.
Where to Send the Filled Form
Pay As You Earn and Self Assessment
HM Revenue and Customs
BX9 1AS
Final Tips
None of us loves paperwork, but accuracy is everything. Double-check your maths, ensure evidence is clear, and submit early to beat HMRC’s busy periods. If you’re unsure about allowable expenses, check GOV.UK. With a bit of care, the P87 can put hard-earned cash back in your pocket.
You can see the Guidance notes for form P87 that will help you to complete the form.
Summary of All the Most Important Points
The HMRC P87 form allows UK employees to claim tax relief on unreimbursed work-related expenses up to £2,500 per tax year, such as travel, uniforms, or professional fees.
Eligible expenses must be wholly, exclusively, and necessarily incurred for work, excluding daily commutes but including mileage to temporary workplaces at 45p per mile for the first 10,000 miles.
Claims can be made for the current tax year and up to four previous years, with a deadline of 5 April 2030 for 2021/22 expenses.
Flat rate expenses, like £125 for nurses’ uniform cleaning, require no receipts and vary by job, offering an easy way to claim relief.
Since October 2024, HMRC requires evidence like receipts or mileage logs for most claims, except flat rate expenses, to prevent fraudulent submissions.
Successful claims for the current year typically adjust your tax code to reduce monthly tax deductions, while past-year claims result in a lump sum refund.
Expenses exceeding £2,500 in a single tax year require a Self Assessment tax return instead of the P87 form.
Combining P87 claims with other reliefs, like the Marriage Allowance or working-from-home allowance (£6/week), can maximise tax savings.
Incorrect claims, such as for non-allowable expenses or without evidence, risk rejection, and appeals must be filed within 90 days of a denial.
Regular P87 claims, supported by organised records, can form part of a long-term tax strategy to consistently reduce your tax liability.
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About the Author
Mr. Maz Zaheer, FCA, AFA, MAAT, MBA, is the CEO and Chief Accountant of My Tax Accountant and Total Tax Accountants—two of the UK’s leading tax advisory firms. With over 14 years of hands-on experience in UK taxation, Maz is a seasoned expert in advising individuals, SMEs, and corporations on complex tax matters. A Fellow Chartered Accountant and a prolific tax writer, he is widely respected for simplifying intricate tax concepts through his popular articles. His professional insights empower UK taxpayers to navigate their financial obligations with clarity and confidence.
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