Form P87 (United Kingdom)
Quick definition
HMRC's form for UK employees claiming tax relief on mileage when employer reimbursement is below the AMAP rate.
Form P87 is the HMRC form UK employees use to claim tax relief on business mileage. If your employer reimburses you LESS than the AMAP rate, you can claim the difference as tax relief through P87.
When P87 applies
P87 is for employees, not self-employed workers. Self-employed people in the UK report mileage through Self Assessment instead. See the full UK mileage claim guide.
What you need
A mileage log that meets contemporaneous standards, employer-issued payslips showing reimbursement received, and the difference between reimbursement and the AMAP rate. UK log requirements differ slightly from US.
Related terms
AMAP
HMRC's UK mileage rates for employees. 45p/mile for the first 10,000 miles, 25p/mile after.
Contemporaneous Log
A mileage log created at or near the time of the trip. What the IRS expects to see in an audit.
Mileage Reimbursement
Payment from an employer to a worker for using their personal vehicle for work.
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