A P87 claim form lets you claim tax relief for your employment expenses. You are eligible for this tax relief if:
Depending on what year you’re claiming for, HMRC may reimburse you in different ways. If you’re claiming back expenses for the current tax year (which this year would be 2023/24), HMRC will adjust your tax code so that you pay less tax on your income. If you’re claiming for a previous year, you’ll be refunded by cheque.
You can claim any reasonable employment expenses with a P87, such as fuel for a company car or office equipment. Your claimable expenses must be below £2500 per year.
You have four years from the end of the relevant tax year to complete a P87 claim form.