Answers to common questions about claiming work clothing tax relief
Yes. If your employer requires you to wear clothing that displays their logo, brand name, or other identifying marks, and you are responsible for washing, repairing, or replacing it at your own expense, you can claim the flat rate expense allowance for your occupation. The important factor is that the clothing must be clearly identifiable as a uniform rather than ordinary clothing that you could wear outside of work.
Yes, if you purchase PPE yourself and your employer does not reimburse you. Qualifying items include steel-toed boots, safety goggles, hard hats, high-visibility jackets, ear defenders, respiratory masks, and safety gloves. It is worth noting that, by law, your employer is required to provide PPE free of charge under the Personal Protective Equipment at Work Regulations. However, if they fail to do so and you buy the equipment yourself, you can claim tax relief on the cost.
Yes. Nurses, midwives, healthcare assistants, dental nurses, and other clinical staff can claim the healthcare flat rate allowance of £185 per year. This covers the cost of washing scrubs, tunics, trousers, and other clinical clothing at home. Even if your NHS trust provides uniforms, you can still claim if you wash them yourself at home. Many NHS staff are eligible but do not realise they can claim.
Yes. Police officers can claim the flat rate allowance of £140 per year. This covers the cost of laundering and maintaining your uniform at home. Police Community Support Officers (PCSOs) and other police staff who wear a uniform can also claim. The allowance applies regardless of rank.
Yes. Chefs, kitchen porters, and other food industry workers can claim £60 per year under the food and drink industry flat rate. This covers chef whites, kitchen checks, aprons, and other specialist kitchen clothing. If you also purchase your own knife set or specialist utensils for work, you may be able to claim additional relief for tools on top of the uniform allowance.
Yes. Construction workers, labourers, and builders can claim the building and construction flat rate of £140 per year. This is one of the higher allowances and reflects the wear and tear on work clothing in the construction industry. If you also purchase your own tools (such as hand tools, power tools, or measuring equipment), you can claim additional tax relief for those separately.
Generally, no. If you work in an office and wear a suit, business attire, or smart casual clothing, you cannot claim because these are considered ordinary clothes that could be worn outside of work. However, if your employer provides you with a branded uniform (such as a polo shirt with the company logo) that you must wear and launder yourself, you may be able to claim the standard flat rate of £60 per year.
The amount you receive depends on two things: the flat rate allowance for your occupation and your income tax rate. The rebate is calculated as the flat rate multiplied by your tax rate. For example:
If you backdate your claim for four years, multiply the annual amount by four. A nurse at the basic rate would receive £148 as a lump sum for four years.
It is both. When you first claim, you receive a one-off lump sum for any backdated years (up to four). Going forward, HMRC will adjust your tax code so that the relief is applied automatically each year. You do not need to reapply annually. The relief will continue until your circumstances change - for example, if you move to a job where you no longer wear a uniform, you should notify HMRC.
Online claims submitted through your HMRC Personal Tax Account are typically processed within 5 working days. Postal claims using form P87 can take 8 to 12 weeks. Once approved, backdated payments are usually sent by cheque within a few weeks, while the ongoing tax code adjustment takes effect from the next payroll cycle. If your claim takes longer than expected, you can call HMRC on 0300 200 3300 to check its status.
You can still claim. The flat rate expense allowance covers the cost of laundering and maintaining your uniform, even if your employer provides the clothing itself. As long as you wash, iron, or dry clean the uniform at your own expense and your employer does not provide a laundry service or laundry allowance, you are eligible to claim.
The laundry allowance is not a separate amount - it is included within the flat rate expense allowance for your occupation. The flat rate is specifically designed to cover the costs of washing, repairing, and replacing your uniform. There is no additional allowance on top of the flat rate for laundry. However, if your actual laundry costs exceed the flat rate (for example, if you use a commercial dry cleaning service), you can claim the actual amount instead, provided you keep receipts.
Yes, these are separate claims and can be made at the same time. If you work from home for part of the week, you may be able to claim the working from home allowance of £6 per week (£312 per year) without receipts, in addition to your uniform tax relief. Both can be claimed through form P87 or Self Assessment. However, you can only claim the working from home allowance if your employer requires you to work from home - choosing to work from home when your employer provides an office does not qualify.
You absolutely do not need a claims company. Claiming uniform tax relief is straightforward and free to do yourself through GOV.UK. Some third-party companies advertise uniform tax rebate services and charge a fee - often 40% to 50% of the rebate amount. There is no advantage to using these services because the claim process through HMRC is simple and takes only a few minutes online. Save your money and claim directly.
Use our free calculator to find out exactly how much you could claim back from HMRC.
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