Nurse and midwife tax relief guide

NMC fee, union subs, uniform, shoes and tights, community mileage.

5min read. Reviewed by the Taxpro tax team.

On this page

In short

  • NMC fee £120 a year, claimable in full.
  • Uniform laundering £125 flat rate, shoes £12, tights £6.
  • RCN in full, Unison healthcare sector at 70%.
  • Community mileage where you use your own car.

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Named reliefs, nothing vague

Nurses have the clearest set of agreed reliefs of any job. Each is on HMRC's own lists, which is why nurse claims are rarely queried.

The figures

ReliefA year
NMC registration£120
Uniform laundering£125
Shoes and tights£18
RCN subscriptionFull, about £205

Community and bank nurses

Visits between patients in your own car qualify for mileage relief on the gap between the trust's rate and HMRC's approved rate (55p from April 2026, 45p before). Bank shifts at different hospitals may count as temporary workplaces, but not if an agency or NHS Professionals places you under supervision, direction or control; ask your specialist.

Worked example

Joanna, band 6, hospital based. £468 of relief a year, £94 tax back at 20%, £374 over 4 years, £206 to her after fee. At the higher rate, double.

Questions

The trust washes my uniform.

Then the laundry rate does not apply, but everything else does.

Does this change my tax code?

HMRC usually builds the reliefs into your code going forward, so future years come through your pay.

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This guide is general information, not advice about your circumstances. Figures use HMRC rates for the 2026 to 2027 tax year. We are a paid tax agent and not HMRC.

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Claims are submitted to HMRC under Self Assessment. You can claim directly from HMRC for free at gov.uk.

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