Claim your HMRC work clothing tax relief
Select the occupation that best matches your role
Select your current income tax rate
You can claim back up to 4 years
You can claim tax relief on uniform and work clothing if:
HMRC provides flat rate expense allowances for different occupations. You don't need receipts - just claim the flat rate for your job. Here are some common rates:
Yes! If your actual uniform costs are higher than the flat rate, you can claim the higher amount. You'll need to keep receipts and evidence of:
You can claim tax relief for the last 4 tax years. For example, in 2025 you can claim back to the 2021/22 tax year. This means you could receive 4 years of rebates in one lump sum!
Do I need receipts?
Not for flat rate claims. HMRC accepts the standard allowance without receipts. If claiming actual expenses, you'll need receipts.
How long does it take?
Online claims are usually processed within 5 working days. Postal claims can take 8-12 weeks.
Will I get a lump sum or adjustment?
Backdated claims are usually paid as a lump sum. Future claims are applied as an adjustment to your tax code.
Can I claim if I'm on minimum wage?
Yes, as long as you pay income tax. If you earn under the personal allowance (£12,570), you won't pay tax so can't claim relief.
What if I've changed jobs?
You can claim for any job where you had to wear a uniform, as long as it was within the last 4 years.
If you wear a uniform or protective clothing for work and have to wash, repair, or replace it yourself, you could be owed a tax rebate from HMRC. Millions of UK workers are entitled to this relief, yet many never claim it. This guide explains everything you need to know about claiming tax relief on work clothing expenses.
HMRC defines a uniform as clothing that you must wear as part of your job, which is clearly identifiable as a uniform. This includes items with a company logo or items that are specific to your trade. The following types of work clothing qualify:
You cannot claim for ordinary clothing that you happen to wear for work, even if your employer requires a dress code. For example, a requirement to wear a plain black suit or smart shoes does not qualify, because these are items you could wear in everyday life.
HMRC publishes a list of flat rate expense allowances for different occupations. These are agreed amounts that cover the typical cost of maintaining work clothing. The advantage of claiming the flat rate is that you do not need to provide receipts or proof of expenditure. The main industry allowances for 2025/26 are:
There are two main ways to claim your uniform tax rebate, depending on your circumstances:
Form P87 (for employees not in Self Assessment): If you are an employee and do not need to file a Self Assessment tax return, you can use form P87 to claim tax relief on employment expenses. You can complete this form online through your HMRC Personal Tax Account, or you can download and post it. The P87 is the simplest route for most employees. Claims under £2,500 in total can be made this way.
Self Assessment tax return: If you already file a Self Assessment tax return (for example, because you are self-employed alongside your employment, or have other untaxed income), you should claim uniform expenses through your tax return instead. The expense is entered in the employment section of the return.
One of the most valuable aspects of the uniform tax rebate is that you can backdate your claim by up to four years. For example, if you are making a claim in the 2025/26 tax year, you can claim back to the 2021/22 tax year. This means if you have worn a uniform for several years without claiming, you could receive a lump sum covering all four years.
For backdated claims, you receive the rebate as a one-off payment. Going forward, HMRC will typically adjust your tax code so that you automatically receive the relief each year without needing to claim again, unless your circumstances change.
The flat rate expense allowances are specifically designed to cover the cost of washing, repairing, and replacing your work uniform. If you wash your uniform at home, the cost of detergent, water, and electricity is included in the flat rate. You do not need to calculate your actual washing costs unless you want to claim more than the flat rate.
If your actual costs are higher than the flat rate for your industry, you can claim the higher amount instead. However, you will need to keep detailed records and receipts. This might be worthwhile if you purchase expensive specialist clothing or protective equipment.
In addition to uniform expenses, some workers can claim tax relief on tools and equipment that they purchase for work. This is separate from the uniform allowance and applies if you buy tools that are necessary for your job and your employer does not reimburse you. Common examples include:
For tools, you may need to claim the actual cost rather than a flat rate, which means keeping receipts. If a tool costs over £2,500, you may need to claim capital allowances instead of a straightforward expense deduction.
To ensure your claim is processed smoothly, avoid these common errors: