HMRC are reminding those who have to use workwear or provide uniform which they take home – that they may be eligible to get money towards work costs if these aren’t covered by their employer – such as washing uniform needed for the job.

“Don’t miss out on help with work costs. Check if you’re eligible and claim.”

Claim tax relief for your job expenses

Uniforms, work clothing and tools

They may be able to claim tax relief on the cost of:

• repairing or replacing small tools needed to do the job (for example, scissors or an electric drill)
• cleaning, repairing or replacing a uniform or specialist clothing (for example, overalls or safety boots)

Claim relief for a uniform or specialist clothing

A uniform is a set of clothing that identifies someone as having a certain occupation, for example nurse, or police officer.

They may also be able to claim for specialist clothing needed for work, even if it does not identify someone as having a certain occupation, for example overalls or safety boots.

They cannot claim tax relief for:

• the initial cost of buying clothing for work
• cleaning, repairing or replacing everyday clothing worn for work (even if they must wear a certain design or colour)
• the cost of laundering their own uniform or specialist clothing if the employer provides a laundering service, and they choose not to use it

Personal Protective Equipment (PPE)

They cannot claim tax relief for PPE. If a job requires you to use PPE the employer should either:

• give PPE free of charge
• ask the worker to buy it and the employer reimburse the costs

How much can be claimed

They can either claim:

• the actual amount spent – keep receipts
• an agreed fixed amount (a ‘flat rate expense’ or ‘flat rate deduction’)

Check if a job has an agreed flat rate expense.

This can be claimed for this tax year and the 4 previous tax years.

How to claim

How to make a claim depends on whether they’re claiming:

• the actual amount spent
• an agreed fixed amount

To claim the actual amount

Make a claim by post using a P87 form and submit the receipts with the form.

To claim an agreed fixed amount

Use this HMRC service to:

• check if it can be claimed
• make a claim if eligible

For those who complete a Self Assessment tax return, they must claim through their tax return instead.

PAYadvice.UK 1/2/2024