# Uniform tax refund and work expenses: how to claim tax relief from HMRC

> Work & self-employment · Last updated 24 September 2026

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## Quick answer

If you pay for things your job needs and your employer doesn't pay you back, you can claim tax relief from HMRC for this tax year and the previous four. Claims of up to £2,500 of expenses a year can be made free online or on form P87. Above £2,500, or if you already file a tax return, you claim through Self Assessment.

## Who should skip this

Skip this if you are self-employed (business expenses follow different rules) or your employer pays back all your costs. If you paid no Income Tax in a year, there is no relief to claim for it.

Uniform cleaning, professional subscriptions and business mileage in your own car can all cut your tax bill, and HMRC's service is free. The rules have tightened, though. Most claims now need evidence, working-from-home relief ends for 2026/27, and the car mileage rate went up in April 2026. This guide covers what counts, how much you get back and how to claim without paying a middleman.

## Key facts

- Relief is given at your tax rate. A £60 flat-rate expense saves a basic-rate taxpayer £12 a year
- You can claim for the current tax year and the previous 4, so a claim for 2022/23 must be made by 5 April 2027
- Use HMRC's online service or form P87 if your expenses are £2,500 or less a year. Above £2,500, use Self Assessment
- Since 14 October 2024 most claims need evidence. Flat-rate uniform claims don't need receipts
- The approved mileage rate for a car is 55p a mile for the first 10,000 business miles in 2026/27 (45p before 6 April 2026), then 25p
- Refund firms can take a big share of your refund. HMRC's own service is free

## Who can claim tax relief on work expenses?

You can claim if you spend your own money on things you must buy to do your job and you use them only for work. If your employer pays back all of the cost, or offers you an alternative such as a work laptop, you can't claim. If they pay back part of it, you can claim for the rest. You must have paid tax in the year you're claiming for, and the relief can't be more than the tax you paid.

The relief depends on your tax rate. Claiming £60 when you pay 20% tax saves you £12. At 40% it saves £24. For the current year, HMRC usually changes your [tax code](/work-earnings/tax-codes-explained/) so you pay less through your wages. For earlier years it changes your code or sends a refund. If you already file a Self Assessment return, you must claim through the return.

## Can you claim for uniforms, work clothing and tools?

Yes. You can claim for cleaning, repairing or replacing a uniform or specialist clothing, and for repairing or replacing small tools you need for work. A uniform is clothing that shows you do a particular job, such as a nurse's or police officer's uniform. Specialist clothing such as overalls or safety boots also counts. You can't claim for buying the clothing in the first place, or for everyday clothes you wear to work, even if your employer requires a certain colour or style. You also can't claim for personal protective equipment (PPE), which your employer should provide or pay for. If your employer offers free laundry and you choose not to use it, you can't claim for washing.

You can claim what you actually spent, with receipts. Or you can claim a flat-rate expense, which is a fixed yearly amount agreed for your industry and job and needs no receipts. If you need a uniform or specialist clothing and your job isn't on HMRC's list, the flat rate is £60. See HMRC's [full list of flat-rate expenses](https://www.gov.uk/guidance/job-expenses-for-uniforms-work-clothing-and-tools). If your employer pays part of the cost, deduct that part.

*Examples of HMRC flat-rate expense amounts per tax year (check the full list for your job)*

| Industry and job | Flat-rate amount | Yearly saving at 20% |
| --- | --- | --- |
| Job not on the list (uniform or specialist clothing needed) | £60 | £12 |
| Agriculture: all workers | £100 | £20 |
| Health and care: nurses, midwives, healthcare assistants, therapists and similar | £125 (plus £12 shoes and £6 tights or stockings where the colour or style is compulsory) | £25 (up to £28.60 with shoes and tights) |
| Police: officers up to and including chief inspector | £140 | £28 |
| Health and care: ambulance staff on active service | £185 | £37 |

## Can you claim for professional fees and subscriptions?

Yes, if you have to pay a professional membership fee to do your job, or you pay an annual subscription to an HMRC-approved professional body or learned society that is relevant to your work. Check that the body is on HMRC's [List 3 of approved professional organisations](https://www.gov.uk/government/publications/professional-bodies-approved-for-tax-relief-list-3). Your organisation can usually tell you how much of the fee qualifies.

You can't claim for life memberships, for fees your employer paid, or for bodies that aren't approved. Send receipts or other proof of what you paid for each fee.

## How does mileage relief work if you use your own car?

If you use your own vehicle for business journeys, you can claim the approved mileage rate minus anything your employer paid you per mile. Commuting to your normal workplace doesn't count unless you're going to a temporary workplace. The rate covers all the costs of owning and running the vehicle, so you can't claim separately for fuel, electricity, vehicle tax, MOTs or repairs.

Example: in 2026/27 you drive 6,000 business miles and your employer pays 30p a mile. The approved amount is 6,000 × 55p = £3,300. Your employer paid £1,800, so you can claim relief on £1,500. That's £300 back at 20% or £600 at 40%. For years before 6 April 2026, use 45p a mile. You need a mileage log showing the reason for each journey and the start and end postcodes, with a separate log for each job.

If you drive a company car, you can claim for fuel or electricity you paid for on business trips, less anything your employer repaid. You can also claim public transport, hotels, meals, parking, tolls and congestion charges for business travel if you keep dated receipts.

*HMRC approved mileage rates for business journeys in your own vehicle*

| Vehicle | 2026/27 rate per business mile | Rate before 6 April 2026 |
| --- | --- | --- |
| Car or van: first 10,000 miles in the tax year | 55p | 45p |
| Car or van: each mile after 10,000 | 25p | 25p |
| Motorcycle | 24p | 24p |
| Bicycle | 20p | 20p |

## How far back can you claim, and how do you claim?

You can claim for the current tax year and the 4 years before it. In 2026/27 that means claims for 2022/23 to 2026/27, and a claim for 2022/23 must reach HMRC by 5 April 2027. The simplest way to claim is HMRC's free online service on the [tax relief for employees](https://www.gov.uk/tax-relief-for-employees) page. To claim by post, you must use HMRC [form P87](https://www.gov.uk/guidance/send-an-income-tax-relief-claim-for-job-expenses-by-post-or-phone), and HMRC rejects postal claims on any other form. Both routes are for expenses of £2,500 or less per tax year. Above that, you have to complete a Self Assessment return.

Since 14 October 2024 HMRC has asked for evidence before it processes a claim. That means receipts for fees and actual costs, mileage logs, and dated hotel and meal receipts. Flat-rate uniform claims are the exception. If you claim an estimate and your actual spending turns out different, you must tell HMRC.

Working-from-home relief has ended. You can't claim it for 2026/27 onwards. You can still claim for the previous 4 years if your employer required you to work from home, but not if you chose to. See our [working from home tax relief](/work-earnings/working-from-home-tax-relief/) guide.

## Should you use a tax refund company?

You don't need one. HMRC has warned that repayment agents can charge up to 50% of a claim. If the claim turns out to be ineligible, you have to repay the whole refund, not just the part you received. Agents need the same information you'd enter yourself on HMRC's free service, which HMRC says takes about 15 minutes.

If you do use an agent, read the contract and check the fee first. On postal claims, an agent who wants the refund paid to them has to be registered with HMRC and get your approval with a secure electronic signature. Don't sign up to a claim for expenses you didn't actually have. You're responsible for what gets claimed in your name.

## Where to get free help

Start with HMRC's free [online eligibility checker and claim service](https://www.gov.uk/tax-relief-for-employees). Your professional body can tell you how much of its fee qualifies for relief. [Citizens Advice](https://www.citizensadvice.org.uk/) and [MoneyHelper](https://www.moneyhelper.org.uk/) offer free, impartial guidance. If you think you've paid too much tax for other reasons, see how to [reclaim overpaid tax](/how-to/reclaim-overpaid-tax/).

## Frequently asked questions

### How much is a uniform tax refund worth?

Multiply the expense by your tax rate. A nurse claiming the £125 flat rate saves £25 a year as a basic-rate taxpayer. Backdating four years plus the current year could be worth about five times that, if you qualified and paid tax at the same rate in each year.

### Do I need receipts to claim?

Not for a flat-rate uniform, work clothing and tools claim. You do need evidence for actual costs, professional fees (receipts), mileage (a log with reasons and postcodes) and hotels or meals (dated receipts).

### Can I claim for washing my uniform at home?

Yes, for a uniform or specialist clothing, unless your employer offers a free laundry service you choose not to use. The flat-rate amount is meant to cover cleaning, repairs and replacement.

### What if my expenses are over £2,500 a year?

You must claim through a Self Assessment tax return instead of the online form or P87. If you already file a return, always claim on it.

### Can I still claim tax relief for working from home?

Not for 2026/27 onwards. You can still claim for the previous four tax years if your employer required you to work from home, with evidence such as your contract.

## Primary source

https://www.gov.uk/tax-relief-for-employees, https://www.gov.uk/guidance/send-an-income-tax-relief-claim-for-job-expenses-by-post-or-phone, https://www.gov.uk/guidance/job-expenses-for-uniforms-work-clothing-and-tools, https://www.gov.uk/government/publications/professional-bodies-approved-for-tax-relief-list-3, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027, https://www.gov.uk/government/publications/hmrc-issue-briefing-evidence-required-to-claim-paye-p87-employment-expenses, https://www.gov.uk/government/news/no-frosty-surprises-when-you-claim-tax-relief-directly-with-hmrc, https://www.gov.uk/guidance/receive-income-tax-or-paye-repayments-on-behalf-of-others

## Related

- [Working from home tax relief](https://moneyguide.org.uk/work-earnings/working-from-home-tax-relief/)
- [Reclaim overpaid tax](https://moneyguide.org.uk/how-to/reclaim-overpaid-tax/)
- [Tax codes explained](https://moneyguide.org.uk/work-earnings/tax-codes-explained/)
- [Self Assessment expenses guide](https://moneyguide.org.uk/benefits-tax/self-assessment-expenses-guide/)
- [Take-home pay calculator](https://moneyguide.org.uk/tools/take-home-pay-calculator/)

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Independent UK money guidance from [Money Guide](https://moneyguide.org.uk). Information only — not regulated financial advice.