Tax relief on employment expenses: What can I claim?
Reviewed by Chairman, Jan Post
Reviewed by Jan Post Jan Post LinkedIn
Jan founded RIFT Group in 1999 to specialise in tax refunds, after tax law changes led to many construction workers being owed rebates from HMRC, with most unaware and missing out. Putting her acco...
Read More about Jan PostIf you’re paying for things you need to do your job, and your employer isn’t reimbursing you, you may be able to claim tax relief on employment expenses.
In simple terms, you can usually claim if:
- The expense was necessary for your job
- You paid for it yourself
- Your employer did not reimburse you
You will not get the full amount back. You receive tax relief based on your tax rate. But it can still make a noticeable difference.
Let’s walk through what counts, what doesn’t, and how to claim properly.
What is tax relief on employment expenses?
Tax relief reduces the amount of income you are taxed on.
If you’re a basic-rate taxpayer at 20% and you claim £100 of allowable expenses, you get £20 back.
If you’re a higher-rate taxpayer at 40%, you get £40 back.
It is not a full reimbursement. It’s relief on the tax you paid on that amount.
Who can claim employment expense tax relief?
You can usually claim if:
- You are employed and paid through PAYE
- You personally paid for necessary work expenses
- The expense was wholly, exclusively and necessarily for your job
- Your employer did not reimburse you
If you are self-employed, expenses are claimed differently through Self Assessment tax returns.
What employment expenses can you claim?
1) Uniforms and specialist clothing
You can claim if:
- You wear a recognisable uniform
- You wear protective clothing
- Your clothing is required for safety or identification
You cannot claim for everyday clothing, even if you only wear it to work.
You can claim for:
- Buying the uniform
- Cleaning it
- Repairing or replacing it
Many people miss out on a uniform tax rebate without realising they qualify.
2) Tools and equipment
If you need tools or equipment to do your job and your employer does not pay for them, you may be able to claim.
This includes:
- Hand tools
- Specialist equipment
- Small items required for your role
Large capital items may have different rules.
3) Travel expenses
You cannot claim for your normal commute.
You can claim for:
- Travel between different workplaces
- Temporary workplaces
- Business mileage in your own vehicle
Mileage rates are currently:
- 45p per mile for the first 10,000 miles
- 25p per mile thereafter
If your employer pays less than this, you can claim the difference.
We explain this in more detail in HMRC mileage refund explained.
4) Working from home
If you are required to work from home, you can claim:
- £6 per week flat rate without receipts
- Or actual additional household costs if you can prove them
You must be required to work from home, not just choosing to.
See our full guide to Working from home tax relief.
5) Professional fees and subscriptions
You can claim for:
- Membership fees to HMRC-approved professional bodies
- Subscriptions required for your role
The organisation must be approved by HMRC.
6) Business phone calls
If you use your personal phone for work-related calls, you may be able to claim the cost of those calls. You cannot claim the full phone contract unless it is entirely for work.
What you cannot claim
You cannot claim for:
- Your normal commute
- Everyday clothing
- Lunches and meals during normal workdays
- Fines or penalties
- Expenses reimbursed by your employer
The rule is strict. The expense must be necessary for your job, not just helpful.
How much tax relief can you get?
Your refund depends on your tax rate.
If you claim £1,000 in allowable expenses:
- Basic-rate taxpayer at 20%: £200 back
- Higher-rate taxpayer at 40%: £400 back
Many employees can claim for up to four tax years, which can add up.
You can use our free tax rebate calculator to estimate what you may be owed.
Free tax calculators
Need a quick and accurate estimate of your tax position? You’re in the right place.
How do you claim tax relief?
If your total claim is under £2,500 per tax year, you can claim through:
- Your Personal Tax Account online
- A P87 form
If your claim is over £2,500, you must complete a Self Assessment tax return.
We explain timelines in How long does a HMRC tax refund take?
What records do you need?
HMRC does not always request proof, but you must keep records.
This includes:
- Receipts
- Invoices
- Mileage logs
- Bills
- Evidence of professional memberships
Keep records for at least four years after the end of the tax year.
Can you backdate claims?
Yes, you can usually claim tax relief going back four tax years.
In the 2025/26 tax year, you can claim for expenses as far back as 2022/23.
After that, the window closes.
Why people miss out
Many employees assume:
-
The amounts are too small
-
It is too complicated
-
HMRC would tell them if they were owed money
In reality, many claims are not automatic. You have to apply.
If you’re unsure what qualifies, we can review your situation and make sure nothing is missed.
Start your employment expense claim
If you’ve been covering work expenses yourself, you may be owed money.
You can:
- Check your eligibility using our tax rebate calculator
- Let us handle the paperwork
- Avoid the stress of dealing with HMRC directly
It costs nothing to check what you might be owed. Start Today!
