If you’ve spent your own money on clothing expenses or tools you need for work, you may be eligible to claim tax relief. In HMRC terms, a business expense must be wholly and exclusively for work. Items such as a work uniform, specialist clothing, or other equipment may qualify and help reduce the income tax you pay.

Whether you’re employed under Pay As You Earn or self‑employed, understanding claiming uniform expenses and work‑related costs is essential. Not all clothing expenses qualify, only those that meet all the criteria set by HM Revenue & Customs.

Claiming Uniform Expenses: What You Can Claim as an Allowable Expense

HMRC allows employees to claim uniform tax relief and certain work expenses that are direct costs, provided specific eligibility criteria are met. To qualify, you must wear a recognisable uniform that clearly identifies your job or employer (such as a branded T-shirt or specialised workwear) and your employer must require you to wear it while working. Additionally, you must pay for the cleaning, repair, or replacement of the uniform yourself. If your employer washes your uniform or provides laundry facilities, even if you choose not to use them, you cannot claim tax relief.

Eligible expenses typically include:

• Laundry expenses, cleaning, repairing, or replacing specialist clothing such as a work uniform, safety boots, or clothing with a company logo (for example, healthcare assistants, dental nurses, police officers, armed forces, mechanics allowance roles, uniformed flight deck crew, maintenance workers, ink and roller makers, and roller makers).
• Repairing or replacing small tools or other equipment needed for work, such as scissors or screwdrivers.

You cannot claim the initial cost of purchasing your uniform or tools, as these are considered capital items, not allowable revenue expenses.

Personal protective equipment (PPE), such as gloves, goggles, or hard hats, is also not claimable since employers are required to provide or reimburse these items directly.

For self-employed individuals, uniform and laundry expenses should be claimed through the self assessment tax return rather than the uniform tax rebate process.

Two Ways to Claim Uniform Tax Relief and Claim Online

1. Claim the Actual Amount (Claim Relief)

If you have receipts, you can submit an expense claim for the actual amount spent during the relevant tax year.

To claim online:

• Use the government claim tax relief portal
• Select “Other expenses”
• Provide details of the cost, your job title, tax year, and national insurance number

These must be genuine work related expenses used only for work. Keep evidence in case HMRC asks.

2. Claiming Flat Rate Expenses (Flat Rate Allowance)

If your role qualifies, you can use flat rate expenses (also called a uniform tax allowance). This simplified method allows a standard payment for uniform upkeep and laundry costs. No receipts needed.

To claim:

• Use the “Uniform, work clothing and tools” section on the same portal
• Choose your industry sector to check eligibility

This works well if you haven’t kept receipts or your costs are small. Flat rates are common for basic rate taxpayers and higher rate taxpayers alike.

The standard flat-rate expense allowance for uniform maintenance is £60 per year, which can be claimed back as a tax rebate.

Basic-rate taxpayers can receive a rebate of 20% of the £60 allowance, which amounts to £12, while higher-rate taxpayers can receive £24.

Certain professions can claim higher allowances; for example, ambulance staff can claim up to £185, while pilots can claim up to £1,022 annually.

Can Self‑Employed People Claim Uniform Expenses?

Yes. If you’re self‑employed, you claim through your self‑assessment return. To qualify as a uniform for tax purposes, the clothing must have a permanent badge or logo; simply pinning a detachable badge does not meet the criteria. Allowable costs may include:

• Business use of home (apportioned household costs)
• Business premises costs
• Motor and travel expenses
• Raw materials
• Capital allowances on tools and software
• Interest on business loans
• National Insurance contributions
• Simplified expenses for car or home use

Only revenue expenditure is allowable. Entertainment is usually disallowed. Claiming correctly reduces taxable profits and the tax in the year, and can apply to previous tax years (up to five years in some cases). To claim tax relief for uniform expenses, you need to fill out a P87 form, which can be submitted online or by post to HM Revenue & Customs. You can backdate your claim for uniform tax relief for up to four previous tax years, allowing you to claim for a total of five years.

What You Can’t Claim (Disallowable Expenses)

You cannot claim for:

• Buying your uniform or tools initially
• Political donations
• Parking fines or penalties
• Client entertaining
• Full mortgage interest (only a business portion, if applicable)

Accounting treatment may differ under cash basis or traditional accounting.

Keep Good Records for Your Repayment Claim

Keep:

• Receipts or invoices
• Proof of payment
• Notes explaining business use

This supports your repayment claim, tax refund, or write repayment claim if queried.

Claim Uniform Tax Relief Online is Simpler Than You Think

You may be able to claim uniform tax relief for up to four or five years, potentially resulting in a tax rebate.

👉 https://www.tax.service.gov.uk/claim-tax-relief-expenses/what-claiming-for

It only takes minutes and could reduce the income tax you pay, without affecting your tax‑free personal allowance or tax code.

Source: HM Revenue & Customs | 23‑06‑2025