Uniform Tax Relief: What you can clam for work clothing

RIFT Round Up

• You may be able to get tax relief for cleaning, repairing or replacing a qualifying uniform or specialist work clothing.

• You can't claim the initial cost of buying clothing for work under HMRC's employee uniform relief rules.

• Ordinary clothing doesn't qualify, even where your employer requires a particular colour or style.

• If your employer pays all the relevant costs, you can't claim tax relief on them.

• You can use an agreed flat rate expense or, where appropriate, claim your actual qualifying costs with evidence.

• You can currently claim for 2026/27 and the four previous tax years, subject to meeting the conditions in each year.

• If you're claiming a flat rate expense, HMRC doesn't normally require receipts. If you're claiming the actual amount spent, evidence is required.

What counts as a uniform for claiming tax rebates?

HMRC describes a uniform as clothing that identifies you as having a particular occupation, giving a nurse or police officer as examples.

You may also qualify for costs relating to specialist clothing that you need for your work.

A company-branded uniform, recognised occupational uniform or specialist work clothing is therefore very different from an ordinary outfit you happen to wear at work.

What clothes don't qualify?

HMRC says you can't claim employee tax relief for:

• the initial cost of buying clothing for work

• cleaning, repairing or replacing everyday clothes

• ordinary clothing required to meet a particular workplace style or colour

• laundering your uniform yourself where your employer already provides a free laundering service that you choose not to use

So, for example, being required to wear a normal black shirt or business suit doesn't automatically turn those clothes into a qualifying uniform.

Can I claim tax relief for PPE?

HMRC says employees cannot claim tax relief for Personal Protective Equipment.

Where your work requires PPE, your employer should either provide it free of charge or ask you to buy it and reimburse you for the cost.

This point is important because PPE and specialist work clothing can sound similar in everyday conversation.

If you're unsure how a particular item is treated, check the relevant HMRC guidance before including it in an expense claim.

What's a uniform tax rebate worth?

Your uniform tax rebate depends on the work you do and the tax band you're in. As a basic rule, HMRC estimates that it costs most people £60 per year to maintain their work clothes. At the basic rate of tax, that means you're entitled to £12 (20% of £60) back from HMRC.

That's not where the story ends, though. Higher rate taxpayers get their 40% tax back (£24), while different industries sometimes have different allowances. The list of jobs with their own rules is pretty huge, but tends to focus on industries with particular clothing requirements. Fire services, the NHS, certain engineering and construction jobs and many others have allowances higher than £60. You can find the full, up-to-date list here.

An important thing to keep in mind is that the government’s figures won’t necessarily match what you’re actually spending each year. If your costs are higher than their estimates, then you’ll need to show some proof (receipts, etc.) to get back the full amount you’re owed.

Read our complete guide to claiming uniform tax refunds.

When can I make a claim?

You’ll normally make your tax refund claim after the end of the tax year. Tax years run from the 6th of April in one calendar year to the 5th of April in the next. By the end of the tax year, you should have enough all the information you need to make a full tax refund claim.

Don’t worry too much if you’ve missed out on your uniform tax rebates from previous years. You can claim back the overpaid tax you’re owed from up to 4 years back.

How and when will I get the rebate?

When you claim a tax rebate from HMRC, you can choose how you want to get your money. The fastest way is usually to have your refund transferred directly into your bank account. If you prefer, though, you can ask HMRC to send you a cheque instead.

It usually takes HMRC about 8-10 weeks to process a typical tax refund claim. The wait can be longer at busier times of year, though, or if your claim’s complicated and they need to get more information from you.

Read our complete guide to tax refund time scales.

When can you use a use p87 form?

A P87 tax refund form is for employees who are taxed through the Pay As You Earn (PAYE) system, and have work expenses to claim tax relief for. It doesn’t matter what kind of work you do. If you’re paying from your own pocket for the essential costs of doing your job, you could be owed a tax refund. 2 out of every 3 UK workers miss out on the refunds HMRC owes them, mostly because they never even realise they can make a tax rebate claim.

When can't you use the P87 form?

If you’re not an employee, you won’t use a P87 form to claim back any overpaid tax HMRC owes you, because your income isn’t taxed through PAYE before you get it. That doesn’t mean you can’t get tax relief for your work expenses though. For self-employed people, for example, many of the basic, everyday costs of running their businesses can bring down their tax bills through the Self Assessment system.

One important thing to realise is that it’s possible to be an employee and self-employed at the same time. In that case, your tax situation can be a little more complicated, but you can still claim back some tax for the essential expenses of your PAYE job with a P87 form.

I'm in the Armed Forces. Does the uniform tax rebate apply to me?

Armed Forces uniform tax rebates are handled differently from most other professions. Generally speaking, your uniform maintenance costs are handled through your tax code. Basically, your tax-free Personal Allowance gets ratcheted up a few notches to make up for what you're shelling out.

Do specific work clothes count?

Specialised work clothing sometimes actually means things like safety gear. Keeping things like helmets, goggles or protective gloves in good order is obviously essential to your work. If you're paying for this yourself and not getting reimbursed by your employer, then you should qualify for tax relief. You still can't claim tax back against the initial cost of buying them, though.

Also, you may find that the clothes you wear to work may sometimes be different from those you wear at work. A PE teacher, for example, might show up in the morning in normal clothes. Actually doing the job, however, might mean changing into a sports kit later in the day. The kit is an essential part of the work, so would usually entitle the teacher to tax relief.