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.
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 |
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 |
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) |
| 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
| 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 |
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