P87 Employment Expenses Calculator

Form P87 is HMRC's claim form for PAYE employees to get tax relief on employment expenses without filing Self Assessment. It covers uniform cleaning, tools, professional subscriptions, business mileage shortfalls, working-from-home costs, and other job-related expenses. Use P87 if your total annual claim is £2,500 or less; above that threshold you must file Self Assessment.

Tax relief equals your total eligible expenses multiplied by your marginal income tax rate. A basic-rate (20%) taxpayer claiming £300 in uniform and professional fees gets £60 back. A higher-rate (40%) taxpayer claiming the same gets £120. HMRC pays by bank transfer or by adjusting your tax code.

HMRC publishes fixed amounts (EIM32712) that you can claim without receipts. Common rates: nurse £125, mechanic/plumber £120, carpenter £140, construction labourer £80, hairdresser £60, airline pilot £1,022. Teachers are not separately listed by HMRC, so the generic £60 rate applies — the same default available to any employee washing their own uniform at home.

Yes — you can claim the shortfall between HMRC's Approved Mileage Allowance Payments (AMAP: 55p for the first 10,000 car miles in 2026-27, 25p above; 24p motorcycle; 20p bicycle) and what your employer actually pays. If your employer pays 30p per mile, you can claim 25p per mile (basic-rate: 5p per mile in your pocket). If your employer pays above AMAP, the excess is taxable as income.

Only professional bodies on HMRC's approved List 3 qualify. This includes GMC, NMC, BMA, RCN, HCPC, ICAEW, ACCA, CIMA, CIPD, RIBA, RICS, CIOB, LSE/Law Society, BPS, and hundreds of others. Check the current list on gov.uk before claiming. Union fees are generally NOT deductible unless the union is on List 3 (e.g., NUT, NASUWT, Equity).

For 2022/23 through 2025/26, yes — £6 per week flat rate if your job required you to work from home (hybrid or voluntary homeworking has not qualified since 6 April 2022). From 6 April 2026, HMRC has abolished WFH tax relief entirely; it cannot be claimed on a 2026/27 P87. You can still backdate claims for earlier years within the 4-year window.

You can claim for the current tax year and the four previous tax years. As of April 2026 that means open windows are 2022/23 (deadline 5 April 2027), 2023/24 (deadline 5 April 2028), 2024/25, and 2025/26, plus the current 2026/27 year. File a separate P87 for each year — HMRC pays the refund for all years together.

Yes, if your total employment expense claim exceeds £2,500 in a single tax year (HMRC's P87 cap), or if you already file Self Assessment for other reasons (self-employment, higher-rate gift aid, rental income, etc.). Above £2,500, use boxes 17-20 on the employment pages of SA100 instead. Our P87 calculator flags this automatically.