Claiming tax relief for work uniforms and tools

A nurse’s tunic goes into the washing machine at the end of every shift. A joiner wears through a set of chisels and buys another. A care worker replaces the regulation shoes her employer insists on. None of these costs is large on its own, and most people never think of them as anything to do with tax. Yet HMRC has long offered a small amount of relief on exactly this kind of spending, and a fair number of eligible employees have never claimed it.

What the relief covers

GOV.UK says employees may be able to claim tax relief on the cost of repairing or replacing small tools they need for their job, and on cleaning, repairing or replacing uniforms or specialist clothing. A uniform is defined as a set of clothing that identifies someone as having a certain occupation, such as a nurse or a police officer. Specialist clothing can count even if it does not identify the occupation.

Several things are excluded. The initial cost of buying work clothing does not count, and nor does cleaning, repairing or replacing everyday clothing worn for work. GOV.UK also says tax relief cannot be claimed for PPE. And where an employer offers free laundry for a uniform, someone who chooses not to use it cannot claim for washing it at home.

Flat-rate amounts and the £60 standard

Rather than collecting receipts for every wash, most people use a flat rate expense: an agreed fixed amount for each tax year, set by job and industry. HMRC publishes the full list. If a job and industry are not on it, the standard amount is £60 a year. Some examples from the current list:

Amounts from HMRC’s list of flat rate expenses. The value assumes the whole amount is relieved at that rate and the person paid at least that much tax in the year. Scottish rates differ. Illustrative only.

The healthcare rate applies to staff in the NHS, private hospitals, local authorities and independent care providers, and the list adds an allowance for shoes and stockings or tights where everyone must wear the same colour or style. The list is detailed, so it is worth finding the exact industry and job rather than assuming the standard £60.

The flat rate is not paid as cash. It is the amount on which tax relief is given, at the rate the person pays.

Conditions that trip people up

• The employer pays. If an employer pays all of the costs, no relief is due. If it pays part, that part is deducted from the amount claimed.
• No tax paid. Relief cannot be more than the tax paid in the year, so someone whose income is within their Personal Allowance gains nothing.
• Self-employed people. Flat rate expenses are for employees; the self-employed follow different rules.

Flat rate or actual cost

A flat rate claim needs no receipts. Someone whose real costs are higher can claim the exact amount instead, but then has to send copies of receipts or other evidence showing they paid for the items. For most people with ordinary laundry costs, the flat rate is simpler.

Backdating up to four years

GOV.UK says claims can cover the current tax year and the 4 previous tax years. As at autumn 2026, that means 2026/27 plus 2022/23 to 2025/26. The general time limit is four years from the end of each tax year, so the 2022/23 year closes on 5 April 2027.

How to claim

There are four routes, and all of them go directly to HMRC:

• Online. GOV.UK has a service that checks eligibility and the amount, and takes the claim.
• By post. HMRC only accepts postal claims on form P87, and rejects postal claims that use anything else. This route is for people whose total expenses claim is £2,500 or less for each tax year.
• By phone. Possible where the same type of expense has been claimed in a previous year and the total is £2,500 or less.
• Self Assessment. Anyone who completes a return must claim through it, entering the amount in box 18 of the employment page (SA102). A return is also needed if expenses are more than £2,500.

For the current year, relief usually shows up in the number in your tax code. As an illustration, adding £60 to the standard £12,570 allowance would turn 1257L into 1263L. Couples receiving the Marriage Allowance will see the M or N suffix as well.

Anything new for 2026

The working-from-home relief for employees ended on 6 April 2026, as explained in who can still claim tax relief for working from home. We found no equivalent change to flat rate expenses for uniforms, work clothing and tools; the GOV.UK list was last changed in November 2024, when healthcare scientists were added. HMRC updated form P87 and its guidance notes on 23 June 2026.

Who this matters for, and what to check

• Employees who wash, repair or replace a uniform or specialist clothing themselves, or replace small tools, and pay tax.
• Anyone whose job is listed at more than £60: check the industry, then the job title.
• Whether the employer pays anything towards these costs, or offers free laundry.
• Whether a claim was already made: if it was, the tax code may already include it.

In short

Flat rate expenses are small but steady: £60 a year for most jobs, more for some, relieved at the rate the person pays and backdated up to four years. They need no receipts, have not been caught up in the 2026 changes to working-from-home relief, and can be claimed directly with HMRC at no cost.