Find out if you can claim tax relief for washing your work uniform, buying protective equipment, or wearing branded clothing. How to claim up to 5 years back.
·5 min read
If you wear a uniform or protective clothing for work, you may be entitled to claim tax relief on the cost of cleaning it. Here’s how to claim.
Who Can Claim Uniform Tax Relief?
You Can Claim If:
Requirement
Details
Wear a uniform
Recognisable as your job
Employer doesn’t pay
No washing allowance from employer
You wash it yourself
At home, not work facilities
Branded/identifiable
Logo or clearly occupational
You Cannot Claim If:
Situation
Why Not
Employer pays washing allowance
Already compensated
Plain business clothing
Not actually uniform
Choice to wear
Must be required
Employer washes it
No expense to you
What Counts as a Uniform?
Qualifying Clothing
✅ Qualifies
❌ Doesn’t Qualify
Nurse uniform
Plain white shirt
Chef whites
Black trousers
Police uniform
Smart business suit
Airline crew uniform
Ordinary work clothes
Logo’d polo shirt
Non-branded polo
Hotel uniform
Your own black dress
Protective overalls
Plain jeans
High-vis jacket
Non-safety casual jacket
The Key Test
Can someone tell what you do by looking at your clothes?
Nurse in blue scrubs = Yes = Qualifies
Office worker in suit = No = Doesn’t qualify
Tax Relief Amounts
Flat Rate Allowances (2025/26)
HMRC publishes flat rate allowances by occupation:
Occupation
Annual Flat Rate
Healthcare (uniform)
£60
Police
£140
Ambulance staff
£60
Airline cabin crew
£60
Hotel workers
£60
Construction
£60
Agriculture/forestry
£60
Armed forces
£60
Fire service
£80
Prison service
£80
Most other uniforms
£60
What the Flat Rate Is Worth
Tax Band
Annual Flat Rate
Tax Relief
Basic rate (20%)
£60
£12 back
Higher rate (40%)
£60
£24 back
Additional (45%)
£60
£27 back
Example: 5 Years Backdated
Claim
Amount
5 years @ £60
£300 flat rate
Basic rate relief (20%)
£60 refund
Higher rate relief (40%)
£120 refund
How to Claim (Flat Rate Method)
Online — Fastest Method
Go to gov.uk/tax-relief-for-employees
Sign in with Government Gateway
Select “Claim for washing work uniform”
Choose occupation
Select years to claim
Submit claim
By Post — P87 Form
Download P87 form from gov.uk
Complete sections for uniform expense
Tick years you’re claiming for
Post to: Pay As You Earn and Self Assessment, HM Revenue and Customs, BX9 1AS
Through Self Assessment
If you already file a tax return:
Include in Employment page
Enter flat rate amount under expenses
Submit with your return
Claiming Actual Costs
When to Use Actual Costs
Situation
Claim Method
Costs less than flat rate
Use flat rate anyway
Costs more than flat rate
Consider actual costs
Requires self assessment
Must file tax return
Need receipts/evidence
Must keep records
What Actual Costs Cover
Expense
Claimable?
Washing at home
Yes (calculated)
Dry cleaning bills
Yes
Repairs to uniform
Yes
Replacement uniform
If employer doesn’t provide
Washing at Home Calculation
Factor
HMRC Guidance
Electricity/water
Proportionate cost
Detergent
Actual cost
Wear and tear on machine
Proportion
Complex to calculate
Most people use flat rate
Protective Clothing & Tools
Beyond Uniforms
You may also claim for:
Item
Claimable?
Safety boots
Yes (if you buy, employer requires)
Hard hat
Yes
High-vis vest
Yes
Protective gloves
Yes
Tools (if required)
Yes
Professional subscriptions
Yes (if required for job)
Claiming Tools & Equipment
Requirement
Details
Essential for job
Must be required
Not provided by employer
You pay yourself
Used only for work
No dual-purpose items
Keep receipts
Evidence of purchase
Common Jobs That Qualify
Healthcare
Role
Flat Rate
Nurses
£60
Midwives
£60
Dental nurses
£60
Healthcare assistants
£60
Paramedics
£60
Emergency Services
Role
Flat Rate
Police officers
£140
Firefighters
£80
Prison officers
£80
Ambulance staff
£60
Hospitality & Retail
Role
Flat Rate
Hotel staff (uniformed)
£60
Chefs (whites)
£60
Restaurant staff (uniform)
£60
Supermarket staff (branded)
£60
Transport
Role
Flat Rate
Cabin crew
£60
Bus drivers (uniformed)
£60
Train staff
£60
Trades
Role
Flat Rate
Construction workers
£60
Electricians
£60
Plumbers
£60
Engineers
£60
How Far Back Can You Claim?
Backdating Rules
Tax Year
Claimable in 2025/26?
2025/26
Yes (current year)
2024/25
Yes
2023/24
Yes
2022/23
Yes
2021/22
Yes
2020/21
No — too late
Example Backdated Claim
Years
Flat Rate Total
Basic Rate Relief
5 years @ £60
£300
£60
5 years @ £140 (police)
£700
£140
How You Receive Your Tax Relief
For PAYE Employees
Method
How It Works
Tax code adjustment
Future tax reduced
Cheque/BACS
Refund for past years
Via self assessment
Reduces tax bill
Typical Outcomes
Claim Type
Result
Current year
Tax code changed for future
Backdated years
Refund to bank
Self assessment
Reduces return liability
Common Questions
Do I Need Receipts?
Claim Type
Receipts Needed?
Flat rate
No
Actual costs
Yes
Backdated flat rate
No
My Employer Pays Some Allowance
If employer pays less than the flat rate, claim the difference.
Scenario
Claim
Flat rate = £60, employer pays £0
Claim £60
Flat rate = £60, employer pays £30
Claim £30
Flat rate = £60, employer pays £60+
Can’t claim
What If I Work Part-Time?
You can still claim the flat rate — it’s not reduced for part-time workers.
Scam Warning
Avoid Uniform Tax Refund Scams
Red Flag
Why Suspicious
Cold calls about uniform claim
HMRC doesn’t cold call
“We can get you £1,000s back”
Exaggerated claims
Upfront fees
Legitimate claims cost nothing
High percentage fees
Typically 30-50% taken
Fill this form quickly
Pressure tactics
Claim Yourself for Free
The claim process is simple and free directly with HMRC. Don’t pay companies to do it.