How to Claim UK Work Uniform Tax Relief

2025-02-26 13:38:17

What is Work Uniform Tax Relief?

HMRC offers a tax deduction to employees who must wear specialist clothing or a uniform for their occupation, for example, a nurse or a police officer. The Work Uniform Tax Relief offsets the cost of cleaning, repairing, or replacing work uniforms.

Who Can Claim Tax Relief on Work Uniforms?

You may be able to claim Work Uniform Tax Relief if:

  • You are required to wear a uniform or specialist clothing for your job.
  • You are responsible for washing, repairing, or replacing your uniform, including maintenance costs.
  • Your uniform is distinct and specific to your role, such as branded company attire or safety gear.

You cannot claim tax relief for the initial cost of buying your uniform, or if your employer covers maintenance costs.

How to Claim Work Uniform Tax Relief

Flat Rate Work Expenses

HMRC sets standard Flat Rate Expenses (FRE) for various professions; in these cases, workers aren’t required to submit receipts for uniform maintenance. The standard allowance for most employees is £60 per year.

Some professions, like healthcare workers or mechanics, have higher allowances due to increased uniform maintenance costs.

Actual Work Expenses

If your uniform-related costs exceed the flat rate, you can claim the actual amount spent. However, you must keep detailed receipts as proof of costs. This is particularly relevant for employees who frequently clean or replace their workwear due to strict hygiene or safety requirements.

Step-by-Step Guide to Claiming Work Uniform Tax Relief

  1. Check Your Eligibility – Confirm that you meet HMRC’s criteria for uniform tax relief.
  2. Choose Your Claim Type – Establish whether you will be claiming the flat rate expense or actual costs.
  3. Gather Receipts – If you are claiming expenses beyond the flat rate, keep hold of receipts for cleaning and maintenance and be prepared to present them to HMRC.
  4. Claim via HMRC – Submit your claim online through the government’s tax relief portal, by phone, or by filling out a P87 form.
  5. Adjust Your Tax Code – Once HMRC approves your claim, your tax code may be adjusted to reflect ongoing relief.

FAQs on Work Uniform Tax Relief

Can I claim if my employer reimburses uniform costs?

If your employer provides reimbursement for laundry and repair or covers maintenance, you cannot claim tax relief. However, you may still be eligible if they covered the cost of the initial purchase, but you are responsible for maintenance costs.

Can I claim for protective gear?

You can claim for specialist protective clothing such as safety boots, gloves, and helmets, however, PPE is not eligible for relief. If your job requires PPE, your employer should supply it or reimburse you for the cost.

How long does it take to get the rebate?

It usually takes around 8-12 weeks for HMRC to process the claim and issue the tax rebate, though it may take slightly longer the first time you apply.