Employees who incur costs wholly, exclusively, and necessarily in the performance of their duties may be eligible to claim Income Tax relief on certain job-related expenses. These can include costs such as business mileage in a personal vehicle, the replacement or repair of small tools required for work, or the maintenance of branded uniforms. Relief is not available where the employee has been reimbursed for these costs by their employer or any other party.

The rules on claiming tax relief for working from home have changed for the new 2026-27 tax year. In most cases, employees will no longer be able to claim relief for homeworking, although claims can still be made for the previous four tax years, subject to the normal conditions.

HMRC allows claims for Income Tax relief to be made either online or, in certain cases, by post using form P87. The postal route is generally available where the claim relates to employment expenses and meets specific conditions.

A claim can usually be made by post if the total expenses claimed for each tax year do not exceed £2,500 (higher amounts must be included in a self-assessment tax return) and the individual has paid sufficient tax in the year of claim.