The P87 form: a guide for the Armed Forces

How to claim tax relief on travel to temporary places of duty using HMRC's P87, what evidence to send and the mistakes that get claims rejected.

Last checked against HMRC and MOD guidance on 13 November 2026.

The P87 is HMRC's form for claiming tax relief on expenses you've paid for your job. For most Service personnel, that means mileage in your own car to temporary places of duty. You can use it yourself, for free.

Can you use a P87?

HMRC says you can claim by post with a P87 if:^[1]

• you paid tax in the year you're claiming for
• your expenses for that tax year come to £2,500 or less. Above that, you need to fill in a Self Assessment tax return.
• you're claiming within 4 years of the end of that tax year

You can't claim if your employer, or anyone else, has already paid back all of the expense.^[1] If you already fill in a Self Assessment return, claim through that instead.^[2]

Online, by post or by phone

• Online: HMRC has an online service that checks whether you can claim and how.^[2]
• By post: you must use the P87. HMRC rejects postal claims that aren't on this form.^[1] Download it from GOV.UK, fill it in on screen or print it, then post it with your evidence to the address on the form.
• By phone: only if you've claimed for the same type of expense before and the total is £2,500 or less.^[1]

Working out a mileage claim

You claim the difference between HMRC's approved mileage rate and anything you were paid for those journeys.^[2] The rate for cars and vans is:

• 45p a mile for the first 10,000 business miles, for tax years up to 2025–26
• 55p a mile for the first 10,000 business miles, from 6 April 2026
• 25p a mile after 10,000 miles, in every year

So if you drove 3,000 qualifying miles in 2024–25 and MOD paid you £600 for them, you'd claim relief on £750 (3,000 × 45p = £1,350, less £600). See a full worked example.

The evidence HMRC wants

For vehicle claims, HMRC asks for mileage logs showing:^[1]

• the reason for every journey
• the start and end postcodes of every journey
• a separate log for each employment, if you're claiming for more than one

It also helps to keep the documents that show where you were and when, such as your assignment orders and payslips showing the travel allowances you were paid.

Mistakes to avoid

• Claiming your normal commute. Travel between home and a permanent workplace is ordinary commuting and doesn't qualify. Relief is for temporary workplaces only.^[3]
• Forgetting to take off MOD allowances. Any HDT or other mileage allowance paid for those journeys comes off the claim first.^[2]
• Using the wrong rate. 55p only applies from 6 April 2026. Earlier years use 45p.^[2]
• Sending no logs. Mileage claims without the journey details HMRC asks for are likely to be delayed or rejected.^[1]
• Claiming working from home for 2026–27. HMRC isn't giving relief for working from home between 6 April 2026 and 5 April 2027.^[1]

Doing it yourself, or using us

You can make a P87 claim yourself, and HMRC doesn't charge for it. Where we help is the work around it: going through every posting to find the journeys that qualify, applying the right rate for each year, taking off what MOD paid you, putting together the evidence and dealing with any questions HMRC comes back with. Our fee is 25% of your refund plus VAT, and only if you get a refund.

If you'd like a third party to receive the refund for you, the current P87 has a nomination section for this.^[1]

Questions