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P87 Employment Expenses Worksheet
What PAYE employees can still claim for 2026/27 — uniform and tools, professional subscriptions, and unreimbursed mileage. Includes an important note on working from home relief ending.
Before you use this: Working from home tax relief for employees has been abolished from 6 April 2026 (confirmed in the Autumn Budget 2025). It can no longer be claimed via P87 for 2026/27. This worksheet covers what's still claimable — uniform/tools, subscriptions and mileage.
What’s Included
- Uniform & tools flat rate expenses — example rates by occupation, and the £60 default if your job isn't on HMRC's industry list.
- Professional subscriptions — which memberships qualify under HMRC's List 3, and what doesn't count.
- Unreimbursed business mileage — the 2026/27 Approved Mileage Allowance Payment rates (55p/25p for cars), and how to claim the shortfall if your employer pays less.
- A fill-in worksheet — work out your own total claim across all four categories.
- Backdating & evidence rules — how far back you can claim and what HMRC now requires to accept a claim.
Why This Matters for 2026/27
- The £6/week (or actual cost) working from home deduction that many employees claimed for years is gone from 6 April 2026 — if you've claimed it before, don't assume it still applies.
- The P87 still covers real money for people in uniformed or tool-using occupations, anyone paying professional subscriptions out of pocket, and anyone using their own car for work trips without full mileage reimbursement.
- HMRC tightened its evidence requirements for P87 claims, so claims without your employer's PAYE reference and correct job/industry details can now be rejected outright.
- You can still backdate a claim up to four tax years plus the current one — worth checking if you've missed claiming in previous years.
Frequently Asked Questions
No. The Autumn Budget 2025 confirmed the £6/week working from home tax relief for employees is abolished from 6 April 2026. It can no longer be claimed via P87 or Self Assessment for 2026/27 onwards. Employers can still reimburse home-working costs tax-free if they choose to.
Uniform and tool upkeep at HMRC's flat rate for your industry, professional fees and subscriptions on HMRC's List 3, and unreimbursed business mileage in your own vehicle where your employer pays less than the Approved Mileage Allowance Payment rate.
You can claim for the current tax year plus the previous four. In 2026/27 that covers 2022/23 through 2025/26, though the 2022/23 claim window closes on 5 April 2027.
The worksheet is free to download. It is general guidance, not tax advice — flat rate figures are illustrative examples, so check HMRC's current industry list for your exact occupation before claiming.
Sources
- GOV.UK — Claim tax relief for your job expenses (P87) (checked 2026)
- HMRC — Flat rate expenses industry list
- HMRC — Approved Mileage Allowance Payment rates
- Autumn Budget 2025 — abolition of working from home tax relief for employees from 6 April 2026