Flat rate expenses, claimed on form P87
If you wear a uniform or protective clothing to work and you wash it yourself, HMRC will give you tax relief on a flat rate set for your trade. You can go back four years. Most people never claim it, and the ones who do usually pay a company a third of it to fill in a form they could have sent themselves.
These are HMRC's published flat rate expense amounts, taken from the industry table on GOV.UK. If your trade is not shown there, the default flat rate is £60 a year.
The claim is free, it takes about ten minutes, and the money either arrives as a repayment or quietly changes your tax code so you pay less from then on.
The flat rate is a fixed amount per trade rather than a record of what you actually spent, so there is nothing to keep receipts for. You are not claiming the cost of the uniform. You are claiming tax relief on an amount HMRC has already agreed is reasonable for washing and maintaining it.
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 amounts below are taken directly from HMRC's flat rate expenses table, which lists the rate by job title rather than by industry alone. Where an industry has several rates, the job title decides which one applies to you.
Two of these catch people out. A mechanic is not on £120: the Vehicles heading pays £140 only to vehicle builders, railway vehicle repairers and railway wagon lifters, and £60 to everyone else. And the airline figures are far larger than the rest of the table because they cover the purchase and upkeep of a full uniform rather than laundry alone.
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. A claim made during the 2026/27 tax year covers 2026/27, 2025/26, 2024/25, 2023/24 and 2022/23. The deadline for each year is four years after the end of that tax year, so 2022/23 has to be claimed by 5 April 2027 and 2021/22 closed on 5 April 2026. If you have worn a uniform for several years without claiming, the backdated years arrive as a single lump sum.
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: