Tax relief on work expenses: uniforms, tools, mileage and subscriptions

If you pay for things you need for your job and your employer does not refund you, you can usually claim tax relief on the cost. It applies to uniform washing, tools, professional memberships and business mileage in your own car. Claims go back four years, the form is free and HMRC pays refunds directly. This guide covers what counts, what does not and how to claim without giving a third of it to a claims company.

What you can claim

The test is that the expense is wholly, exclusively and necessarily for your work, and your employer has not reimbursed it.

• Uniform and protective clothing. Washing, repairing or replacing a recognisable uniform or safety gear. HMRC sets flat rates by occupation, from £60 a year for most jobs to several hundred pounds for some trades. Ordinary clothes worn for work, even a suit, do not count.
• Tools and equipment. Small tools you buy for your job, such as a mechanic's spanners or a hairdresser's scissors. There are flat rates for many trades, or you can claim actual cost with receipts.
• Professional subscriptions. Fees to a body on HMRC's approved list, such as a nursing, teaching, engineering or accountancy institute. Union subscriptions generally do not qualify.
• Business mileage in your own vehicle. Travel between workplaces or to a client, but never ordinary commuting to your normal place of work. If your employer pays less than the approved rate, you can claim relief on the gap.
• Working from home. £6 a week without receipts, but only if your employer requires you to work from home or has no office for you. Choosing to work from home does not qualify, and it has not since April 2022.

How much you get back

Tax relief is not a refund of the cost. It reduces your taxable income by the amount claimed, so you get back tax at your marginal rate.

Small sums add up over four years, and a uniform claim stays in your tax code every year afterwards.

How to claim on form P87

1. Gather evidence. Since 2024 HMRC asks for it up front for most claims: receipts for subscriptions, mileage logs with dates and journeys, and a letter or contract showing you must work from home.
2. Go to the claim page at gov.uk and use the online P87 through your personal tax account. You can also print and post it.
3. Enter each tax year separately. You can go back to 2022/23.
4. For flat-rate uniform claims you do not need receipts, just your job title and employer.

If your total expenses are over £2,500 in a year you must claim through self-assessment instead. If you already file a return, put the expenses on it rather than using P87.

For the current year HMRC adjusts your tax code and you pay less each month. For earlier years HMRC sends a calculation and pays the refund to your bank or by cheque.

Why to avoid claims firms

Search for "uniform tax rebate" and you will find companies offering to claim for you. They typically keep 25% to 48% of the refund, sometimes plus a fee, for filling in the same free form. Some have submitted inflated or false claims in customers' names, leaving those customers to repay HMRC.

Since 2023 firms cannot have refunds paid directly to themselves through an assignment, but many still ask you to sign a nomination that sends the money their way. If you have already signed with one, you can withdraw the nomination by writing to HMRC.

Watch out for

• Claiming commuting mileage. Home to your normal workplace never counts.
• Claiming for clothes that are not a uniform. A plain black outfit for a bar job is not protective or branded.
• Claiming home working relief because you prefer it. You need a requirement from your employer.
• Ignoring the four-year limit. Relief for 2022/23 must be claimed by 5 April 2027.