The P87 is how PAYE employees claim tax relief on work expenses their employer did not fully reimburse: uniform upkeep, tools, professional fees, business mileage and required home working. Claims can be backdated four tax years, and relief arrives as a refund or tax code adjustment.
HMRC tightened the rules from 2024 and updated them again in June 2026: claims now need supporting evidence, your employer's PAYE reference, and your industry where flat rate expenses are claimed, or they are rejected outright. See what you are owed with the Work Expense Tax Rebate Calculator, then claim free direct with HMRC.
A basic-rate employee claims the £60 uniform allowance and £120 of professional subscriptions for this year and the four previous ones: £720 of qualifying expenses, £144 refunded, and both amounts built into the tax code so relief continues automatically. Small on paper, but it repeats every year for the rest of a career.
