Uniform tax relief: who can claim and how much

The short answer

• Employees can claim tax relief for cleaning, repairing or replacing a uniform or specialist clothing they need for work.
• Most people claim a fixed yearly amount called a flat rate expense. If your job isn't listed, it's £60 a year.
• That saves £12 a year at the basic rate of tax, or £24 at the higher rate.
• You can claim for this tax year and the 4 years before, so a first claim can be worth up to five years.

What counts as a uniform

GOV.UK describes a uniform as a set of clothing that identifies you as having a certain job, such as a nurse or a police officer. Specialist clothing you need for work, like overalls or safety boots, can count too even if it doesn't show your job.

What about everyday clothes with a company logo? HMRC's internal manual says that fixing a permanent and conspicuous badge to ordinary clothing may be enough to make it a uniform, but each case is looked at on its own merits (EIM32475). So an embroidered company polo is far more likely to count than a plain black one.

What you can't claim for

• The first cost of buying clothing for work.
• Cleaning or replacing everyday clothing, even if your employer asks for a certain colour or style.
• Washing your own uniform if your employer offers free laundry and you choose not to use it.
• Personal protective equipment (PPE). Your employer should supply it free or pay you back.

How much you can claim

You can claim either what you actually spent (with receipts) or a fixed flat rate amount. Some industries have higher flat rates than the standard £60, so it's worth checking HMRC's list of flat rate expenses for your job.

Remember the relief reduces the tax you pay. It isn't paid as the full £60. At 20% tax, £60 of relief is worth £12.

How to claim

1. Check your job on HMRC's flat rate list, or gather receipts if you're claiming what you actually spent.
2. Use the GOV.UK claim service. Flat rate claims go under “Uniform, work clothing and tools” and don't need evidence.
3. If you fill in a Self Assessment tax return, claim through your return instead.

You don't need to pay anyone to claim this for you. The GOV.UK service is free.

Common questions

How much is uniform tax relief?

If your job isn't on HMRC's list, the standard flat rate is £60 a year. Relief is given at your tax rate, so a basic rate (20%) taxpayer saves £12 a year and a higher rate (40%) taxpayer saves £24. Some jobs have a higher flat rate.

Can I claim for previous years?

Yes. You can claim for the current tax year and the 4 previous tax years.

Can I claim for buying my uniform?

No. Relief covers cleaning, repairing or replacing a uniform or specialist clothing, not the first purchase.

Does a company logo make clothing a uniform?

It can. HMRC's own manual says a permanent and conspicuous badge on ordinary clothing may be enough to make it a uniform, but each case is judged on its merits.

Do self-employed people claim this way?

No. This relief is for employees. If you fill in a Self Assessment tax return, you claim through your return instead.