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P87 Covering Letter, Employment Expenses Claim

Editable covering letter for HMRC form P87 claiming tax relief on unreimbursed employment expenses. Categories: uniform laundry flat-rate, tools + PPE, professional subscriptions (HMRC List 3), business mileage (AMAP unreimbursed portion), and working-from-home (subject to post-April-2022 restrictions). Backdating runs 4 years; over GBP 2,500 you must use Self Assessment instead. DOCX, PDF, and on-page copyable text. Avoid cold-pitch 'uniform tax rebate' firms taking 30-40% contingent fees.

Last reviewed: 24 May 2026

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[Your full name]
  [Your address]
  [Date]

  HM Revenue and Customs
  Pay As You Earn + Self Assessment
  BX9 1AS

  NI Number: [NI]
  Employer + PAYE reference: [Employer name] / [PAYE ref]

  Subject: P87 employment expenses claim, tax years [start year] to [end year]

  Dear Sir or Madam,

  I am submitting form P87 to claim tax relief on employment expenses incurred in the course of my employment with [employer name] for the tax years specified below.

  Personal details:
  - Full name: [Name]
  - NI number: [NI]
  - Address: [Address]
  - Occupation: [Job title], [brief description]
  - Employer: [Employer name]
  - PAYE reference: [PAYE ref]

  Claim summary by category + year (delete years not claimed):

  Uniform laundry (flat-rate): [years + amounts]
  Tools + small equipment: [years + amounts]
  Professional subscriptions (HMRC List 3): [years + amounts]
  Business mileage (AMAP unreimbursed portion): [years + amounts]
  Working from home (eligibility post-April 2022 restrictions): [years + amounts]
  Other (specify): [years + amounts]

  Detail per category (delete those not claimed):

  [ ] Uniform laundry
  I am required to wear a uniform displaying [employer livery / professional uniform e.g. NHS scrubs] for work. My employer does not provide or pay for laundering. Flat-rate allowance claimed: GBP [X] per year (HMRC's standard flat-rate for [occupation] is GBP [amount]).

  [ ] Tools + protective clothing
  As a [trade], I am required to provide my own tools + PPE. My employer does not provide or fully reimburse. [Flat-rate or actual; if actual, attach receipts.]

  [ ] Professional subscriptions
  Membership of [professional body], on HMRC's List 3 (reference [ref]). Annual subscription: GBP [X], paid personally + not reimbursed. Years claimed: [years].

  [ ] Business mileage in own vehicle
  Required to drive own vehicle for work (excluding ordinary commute). Business miles:
  - [year]: [N] miles x AMAP rate (45p first 10,000 miles + 25p thereafter, 2025/26) = GBP [calculated]
  - Less employer reimbursement at [rate]p/mile x [N] miles = GBP [reimbursed]
  - Net claim: GBP [calculated minus reimbursed]
  Mileage log enclosed.

  [ ] Working from home
  [Specific eligibility claim; note post-April 2022 restrictions: voluntary WFH does NOT qualify.]

  Total tax relief due (approximate):
  Total expenses claimed: GBP [Total]
  Tax relief at marginal rate [20% / 40% / 45%]: GBP [Relief amount]

  For backdated years, please process the refund as a direct payment to:
  - Bank name: [Bank]
  - Sort code: [Sort code]
  - Account number: [Account]
  - Account name: [Name]

  For the current year, please adjust my tax code to provide ongoing relief.

  Supporting documents enclosed:
  - Completed P87 form.
  - Professional subscription invoices / receipts.
  - Mileage log.
  - Tool / equipment receipts (if actual expense).
  - Employer letter confirming required uniform / equipment / mileage policy (if available).

  If you require any further information, please contact me using the details below.

  Yours faithfully,

  [Signature]
  [Printed name]
  [Phone]
  [Email]

  Notes for the sender (delete before sending):
  - Online P87 via gov.uk is faster for current-year single-category claims.
  - Backdating: 4 years from end of tax year (so in 2025/26 you can claim back to 2021/22).
  - If total expenses exceed GBP 2,500 per year you must file Self Assessment, not P87.
  - DO NOT engage cold-pitch "uniform tax rebate" companies; they take 30 to 40 percent contingent fees for free work.
  - Statute: ITEPA 2003 ss.336 to 373 + s.230 (AMAP) + s.343 to 344 (List 3).

Last reviewed: 24 May 2026