Uniform & Work Clothing
You can claim tax relief if you wash, repair, or replace a uniform or specialised clothing that you must wear for work. This includes:[2]
- Uniforms with a logo
- Protective clothing (hi-vis, steel-toe boots, hard hats)
- Costumes for actors or entertainers
You cannot claim for ordinary clothes, even if you only wear them for work.
Flat Rate Allowances
HMRC sets flat rate deductions for many industries. Some examples:[2]
| Industry | Annual Flat Rate |
|---|---|
| Healthcare workers | £125 |
| Construction (standard) | £60 |
| Uniformed police | £140 |
| General flat rate | £60 |
Tools & Equipment
If you buy tools or equipment that you need for your job and your employer doesn’t reimburse you, claim relief for the cost of purchase, repair, or replacement.[2]
Professional Subscriptions
You can claim tax relief on annual fees or subscriptions to certain HMRC-approved professional bodies, provided membership is relevant to your job or necessary to do it.[3]
Examples of approved organisations include:[4]
- ICAEW (chartered accountants)
- Law Society
- Royal College of Nursing
- Institution of Civil Engineers
- British Medical Association
The full list of approved professional bodies is published by HMRC on GOV.UK.
How to Claim
You can claim by:[1]
- Online P87 form — if your total employment expenses claim is under £2,500
- Self Assessment return — if you already file one, or if your claim exceeds £2,500
How much will you save? If you claim a £60 flat rate and pay 20% tax, you save £12. At 40% tax, you save £24. The relief reduces your taxable income, not your tax bill directly. If you already complete Self Assessment, include the claim when you file your tax return online.
What If Your Employer Reimburses You?
If your employer pays you back for these costs, you can’t claim tax relief as well. The relief is only for costs you bear out of your own pocket.[1]
Frequently Asked Questions
Can I claim tax relief for washing my work uniform?
Yes. If you must wear a uniform with a logo, protective clothing, or specialised work clothing, you can claim a flat-rate tax deduction for washing, repairing, or replacing it. You cannot claim for ordinary clothes even if worn only for work.
How much is the flat rate uniform allowance?
HMRC sets flat-rate amounts by industry. The general flat rate is £60 per year. Healthcare workers can claim £125, and uniformed police can claim £140. The relief reduces your taxable income, not your tax bill directly.
Can I claim tax relief on professional subscriptions?
Yes, on annual fees to HMRC-approved professional bodies, provided the membership is relevant to your job. Examples include ICAEW, the Law Society, and the Royal College of Nursing.
How do I claim for work tools and equipment?
If your employer does not reimburse you, claim using the online P87 form for claims under £2,500, or through your Self Assessment return for larger amounts.
Further Reading
- Employment Income & PAYE
- Working from Home Tax Relief
- Allowable Expenses for Self-Employed
- Tax Codes Explained
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