Tax relief for expenses of employment
About this form
Before you fill in this form, read the guidance in P87 Notes.
If you are an employee use this form to tell us about employment expenses you have had to pay during the year for which
tax relief is due. These may relate to professional subscriptions, professional fees, mileage, laundry or working from home.
Include all expenses for the tax year you want to claim for.
Only fill in this form if your allowable expenses are £2,500 or less for the year.
If your claim is more than £2,500, you will need to fill in a Self Assessment tax return.
Please contact the Self Assessment Helpline on 0300 200 3310 or register at www.gov.uk/log-in-register-hmrc-online-services
Please use this form for multiple years and multiple employments for which you are claiming.
To avoid delays in processing your form, complete every box that is appropriate to your claim. The P87 must be signed and
dated. Mandatory fields are indicated with *. Forms received without this information will be rejected.
If you have not paid any tax during the year no refund will be due.
1 Personal and employment details for which expenses claim relates
1.1 Title 1.5 Contact phone number
For example Mr, Mrs, Miss, Ms or Dr
07447023998
Mr
*1.6 Date of birth DD MM YYYY
*1.2 Your surname or family name
2 7 1 2 1 9 8 9
Marina
*1.7 National Insurance number if you have one
*1.3 First names
J M 7 1 2 4 6 4 A
Kristian Jay
*1.4 Address
16 Hibbitt Close
Leabrooks
Derbyshire
Postcode
DE55 1NF
P87 Page 1 HMRC 10/23
2 Employment details
Enter details of the employment for which you are claiming expenses, for the current tax year and up to the last 4 completed
tax years. If you are claiming for more than one employment in a year, see Section 2 of the P87 Notes.
A B C D E
Year ending Year ending Year ending Year ending Year ending
5 April 5 April 5 April 5 April 5 April
20 20 20 20 20
Employer PAYE reference
for example - 123 A246
*2.1
(on P45/P60 or Personal
Tax Account)
Job title
2.2
for example - Carer
2.3 Employer name
First line of
2.4
employer address
2.5 Employer postcode
*2.6 Type of Industry **
2.7 Employee number
** Only needed when claims for flat rate expenses
3 Flat rate expenses
A B C D E
Flat rate expense
3.1 deduction £ £ £ £ £
for example - £60
P87 Page 2
4 Subscriptions to professional bodies
A B C D E
Name of
4.1
professional body
Amount of subscription
4.2 £ £ £ £ £
and or fee
4.3 Amount repaid to you £ £ £ £ £
4.4 Expenses claimed £ £ £ £ £
5 Mileage allowance
If you complete sections cars and vans, motorcycles or cycles you must complete mileage allowance relief section.
Cars and vans
A B C D E
5.1 Total business mileage
Mileage amount up to first
5.2
10,000 miles
5.3 Mileage multiplied by 45p £ £ £ £ £
Mileage amount over
5.4
10,000 miles
5.5 Mileage multiplied by 25p £ £ £ £ £
Maximum tax-free
5.6 amount (cars and vans) £ £ £ £ £
(box 5.3 + box 5.5)
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Motorcycles
A B C D E
5.7 Total business mileage
5.8 Mileage multiplied by 24p £ £ £ £ £
Cycles
A B C D E
5.9 Total business mileage
5.10 Mileage multiplied by 20p £ £ £ £ £
Mileage allowance relief
You must complete this section if you have entered anything in boxes 5.6, 5.8, or 5.10.
A B C D E
Maximum tax-free amount
5.11 (box 5.6 + box 5.8 + £ £ £ £ £
box 5.10)
Total mileage allowance
5.12 payments received from £ £ £ £ £
your employer **
Total mileage
5.13 allowance relief £ £ £ £ £
(box 5.11 minus box 5.12)
** If this is zero you must attach your mileage logs to this claim when you submit it.
P87 Page 4
6 Hotel and meal expenses
For frequent business trips, refer to the notes at Section 6.
A B C D E
6.1 Where you stayed
Amount spent on
6.2 £ £ £ £ £
allowable items
Date or number of
6.3
overnight stays
6.4 Amount repaid to you £ £ £ £ £
6.5 Total expenses claimed £ £ £ £ £
7 Other expenses
Enter any other amounts that you have not already entered on this form, which you had to pay solely in doing your work.
A B C D E
Description of expenses
7.1 Example - if working from
home, enter WFH
7.2 Amount of expense £ £ £ £ £
7.3 Amount repaid to you £ £ £ £ £
7.4 Total expenses claimed £ £ £ £ £
P87 Page 5
8 Amount repaid to you by your employer
Record any additional amounts you have received not already declared on this form.
A B C D E
8.1 Type of expenses received
8.2 Amount received £ £ £ £ £
9 Total expenses
In this section please work out the total amount of expenses you are claiming for each tax year.
If the amount for each tax year is less than £2,500 fill in Section 10 and sign the declaration on page 7.
If the amount is £2,500 or more, you need to fill in a Self Assessment tax return.
A B C D E
Total net allowable
expenses that you are
claiming for the year
9.1 £ £ £ £ £
(box 3.1 + box 4.4 +
box 5.13 + box 6.5 +
box 7.4 minus box 8.2)
P87 Page 6
10 How you want to be paid
If you are entitled to a refund, payments can be made to you or someone on your behalf – known as a nominee.
Nominees who are professionals charging a fee for their services will need to:
• be registered on HMRC Agent Services Account (ASA) and provide their Agent Reference Number (ARN)
• make sure that the name provided below matches their registered business name on ASA to receive the refund
All other nominees do not need to provide an ARN, please just provide the name, full address, reference and sign
and date below.
Payment by cheque
10.1 Who do you want the cheque made payable to? 10.4 Nominee’s name
Make the cheque payable to me (go to the
declaration on page 7)
10.5 Nominee customer reference if appropriate
I authorise the cheque to be payable to (If your nominee has an internal reference, enter it here.
my nominee This cannot be a National Insurance Number).
10.2 Are you nominating a professional acting on your
behalf that charges a fee for their services?
10.6 Nominee’s address
Yes No
10.3 Nominee’s Agent Reference Number
Letter Numbers
A R N Nominee’s postcode
Declaration
The information I have given on this form is true and complete to the best of my knowledge and belief.
If you give false information you could be prosecuted.
Full name Date DD MM YYYY
Signature
P87 Page 7
What to do now
Do not send any paperwork with this form unless:
• you are claiming fuel costs in a company car
• you are claiming mileage expenses for using your own vehicle for business journeys and your employer has not reimbursed
any of the cost
(if you meet this criteria please see the guidance notes for what documents you will need to submit with this form)
Before you send this form to us, we recommend that you print an extra copy to keep for your records. We may need to write to
you for more information to support your claim.
When you have printed the form, please:
• complete, sign and date the declaration on page 7
• send the completed form to:
Pay As You Earn and Self Assessment
HM Revenue and Customs
BX9 1AS
You are advised to keep a copy of the form you send to HMRC for your own records.
How we use your information
HM Revenue and Customs (HMRC) is a Data Controller under the Data Protection Act 2018. We hold information for the
purposes specified in our notification to the Information Commissioner, including the assessment and collection of tax and
duties, the payment of benefits and the prevention and detection of crime, and may use this information for any of them.
We may get information about you from others, or we may give information to them. If we do, it will only be as the
law permits to:
• check the accuracy of information
• prevent or detect crime
• protect public funds
We may check information we receive about you with what is already in our records. This can include information provided by
you, as well as by others, such as other government departments or agencies and overseas tax and customs authorities.
We’ll not give information to anyone outside HMRC unless the law permits us to do so. For more information, go to
www.gov.uk and look for Data Protection Act within the Search facility.
HMRC Charter
The HMRC Charter defines the service and standard of behaviour that customers should expect when interacting with us.
For more information, go to www.gov.uk/government/publications/hmrc-charter
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