Claiming Tax Relief on Employment Expenses

Introduction

If you use your own money to buy things you need to do your job, you may be able to claim tax relief to reduce the amount of tax you pay. The relief is available on specific work expenses including uniforms, professional fees, tools, and working from home, but you can only claim if you use these items solely for work and your employer does not reimburse you.

How tax relief on employment expenses works

You get tax relief based on what you've spent and the rate at which you pay tax. For example, if you claim £60 and pay tax at 20%, you will receive £12 in tax relief (20% of £60). If you claim £60 and pay tax at 40%, you will receive £24.

You must have paid tax in the year you're claiming for. The amount of tax relief you get cannot be more than the amount of tax you paid in that year.

For claims relating to the current tax year, HMRC will usually adjust your tax code so you pay less tax. For previous tax years, HMRC will either adjust your tax code or give you a tax refund.

You can claim for the current tax year and the 4 previous tax years.

Who can claim tax relief

You might be able to claim tax relief if:

• You use your own money for things that you must buy for your job
• You only use these things for your work

You cannot claim tax relief if your employer gives you all the money back, or provides an alternative (for example, your employer gives you a laptop but you want a different type). If your employer has paid some of your expenses, you can only claim tax relief on the amount they have not paid.

Uniforms, work clothing and tools

You may be able to claim tax relief on the cost of cleaning, repairing or replacing a uniform or specialist clothing (such as overalls or safety boots), and repairing or replacing small tools you need to do your job (such as scissors or an electric drill).

A uniform is a set of clothing that identifies you as having a certain occupation, for example a nurse or police officer. You may also claim for specialist clothing you need for work, even if it does not identify you as having a certain occupation.

You cannot claim tax relief for:

• The initial cost of buying clothing for work
• Cleaning, repairing or replacing everyday clothing you wear for work (even if you must wear a certain design or colour)
• The cost of laundering your own uniform if your employer provides a free laundering service and you choose not to use it
• Personal Protective Equipment (PPE) – your employer should provide this free of charge or reimburse you

Flat rate expenses

You can either claim the actual amount you've spent or an agreed fixed amount called a 'flat rate expense'. Flat rate expenses allow you to claim tax relief for a fixed amount each tax year to cover what you spend on clothing and tools. If you claim a flat rate expense, you do not need to send receipts.

The flat rate expense you can claim depends on your industry and job. Examples include:

• Agriculture workers: £100
• Pilots, co-pilots and uniformed flight deck crew: £1,022
• Cabin crew: £720
• Armed forces (Royal Air Force, Royal Marines, army): £100
• Armed forces (Royal Navy): £80
• Building joiners and carpenters: £140
• Uniformed fire fighters and fire officers: £80
• Ambulance staff on active service: £185
• Nurses, midwives, healthcare assistants and similar roles: £125
• Hospital porters, domestics and catering staff: £125

If your industry and job are not on the list, you can claim a flat rate expense of £60.

If your employer pays towards your expenses, you must deduct the amount they pay to get the figure you can claim.

If you want to claim the exact amount you have spent instead of the flat rate, you must send copies of your receipts when you make your claim.

Working from home

You may be able to claim tax relief for additional household costs if you have to work from home for all or part of the week.

Important change: From the tax year 6 April 2026 to 5 April 2027, you will not be able to claim tax relief for working from home. You can still claim for the 4 previous tax years.

Who can claim

You can claim tax relief if you have to work from home, for example because your job requires you to live far away from your office, or your employer does not have an office.

You cannot claim if you choose to work from home. This includes if your employment contract lets you work from home some or all of the time, or if your employer has an office but you cannot go there sometimes because it's full.

What you can claim for

You can only claim for things to do with your work, such as business phone calls and gas and electricity for your work area. You cannot claim for things that you use for both private and business use, such as rent or broadband access.

How much you can claim

You can either claim tax relief on £6 a week or the exact amount you've spent. If you pay the 20% basic rate of tax and claim tax relief on £6 a week, you would get £1.20 per week in tax relief.

When you claim, you must send evidence that you have to work from home if you're claiming £6 a week for the tax year 2022 to 2023 or later, or if you're claiming the exact amount you've spent. If claiming the exact amount, you will also need to send evidence such as receipts or bills.

Professional fees and subscriptions

You can claim tax relief on professional fees and subscriptions if you must pay them to do your job. You must send copies of receipts or other evidence that show how much you paid for each professional fee or subscription you've claimed.

Vehicles you use for work

You may be able to claim tax relief if you use cars, vans, motorcycles or bicycles for work. This does not include travelling to and from your work, unless it's a temporary place of work.

If you use your own vehicle for work, you may be able to claim tax relief on the approved mileage rate. This covers the cost of owning and running your vehicle – you cannot claim separately for fuel, electricity, vehicle tax, MOTs or repairs.

You must send copies of your mileage logs which include the reason for every journey and the postcode for the start point and end point of every journey.

Travel and overnight expenses

You may be able to claim tax relief on hotel and meal expenses for business travel. You must send copies of receipts that include the date of your stay or meal and the name of the hotel or restaurant.

You can also claim for travel costs such as public transport tickets or parking fees related to business trips. You need to send evidence for these, such as receipts.

How to claim

You can claim online using HMRC's digital service to check if you can claim and make your claim. If you complete a Self Assessment tax return, you must claim through your tax return instead.

You can also claim by post using form P87 if:

• Your claim is within 4 years from the end of the tax year you are claiming for
• Your total expenses claim for each tax year is £2,500 or less (if the amount is more than £2,500, you need to fill in a Self Assessment tax return)
• You have paid tax in the year you are claiming for

If you estimate your job expenses and at the end of the tax year the actual amount you spent is different, you must tell HMRC. You must send evidence of what you've spent and either submit a new claim online or complete a postal form.

Sources

• Check how much tax relief you can claim for uniforms, work clothing and tools
• Claim tax relief for your job expenses by post
• Claim tax relief for your job expenses

This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.