Tax

Claiming Tax Back on Work Uniform — UK Guide

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.

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

  1. Go to gov.uk/tax-relief-for-employees
  2. Sign in with Government Gateway
  3. Select “Claim for washing work uniform”
  4. Choose occupation
  5. Select years to claim
  6. Submit claim

By Post — P87 Form

  1. Download P87 form from gov.uk
  2. Complete sections for uniform expense
  3. Tick years you’re claiming for
  4. 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:

  1. Include in Employment page
  2. Enter flat rate amount under expenses
  3. 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.

Summary

Key Point Detail
Who qualifies Required uniform/protective clothing
Flat rate £60-140/year (occupation dependent)
Relief amount 20-45% of flat rate
Backdated Up to 4 previous years
How to claim Online at gov.uk — free
Evidence Not needed for flat rate
Avoid scams Never pay someone to claim for you