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In short
- Wash, repair or replace a work uniform yourself and HMRC allows a flat rate each year: £60 for most jobs, more for some (£125 for nurses, healthcare assistants and care workers, £140 for police officers, £120 for motor mechanics, up to £185 for ambulance staff).
- No receipts. It is a fixed amount HMRC has agreed for your job.
- You get back the tax on that amount, not the amount itself: £12 a year on the £60 rate at 20%, £24 at 40%.
- Claim this tax year and the 4 before it in one go.
Rates and examples for your job: nurses, police, care workers, hospitality, retail, security.
Who can claim
You can claim the uniform flat rate if all of these apply:
- You are employed and paid through PAYE.
- You must wear a uniform or protective clothing to do your job.
- You wash, repair or replace it yourself.
- Your employer does not wash it for you or pay you an allowance that covers it.
- You paid income tax in the year you are claiming for.
If your employer pays part of the cost, you can still claim the difference between what they pay and the flat rate.
What counts as a uniform
Clothing that shows you do a particular job: a branded polo shirt or fleece, scrubs, a tabard, a police, fire or forces uniform, chef's whites, or protective clothing such as hi-vis or overalls that you have to look after yourself.
Everyday clothes do not count, even if your employer sets a dress code such as a black shirt and trousers.
HMRC flat rates by job
| Job | Flat rate per tax year |
|---|---|
| Most jobs (standard rate) | £60 |
| Ambulance staff on active service | £185 |
| Nurses, midwives, healthcare assistants, domiciliary care workers, therapists, radiographers, phlebotomists | £125, plus £12 for shoes and £6 for tights where a set colour or style is required |
| Hospital porters, ward clerks, hospital domestics and catering staff | £125 |
| Police officers up to chief inspector, and PCSOs | £140 |
| Joiners and carpenters; welders, fitters and similar constructional engineering trades | £140 |
| Motor mechanics in a garage repair shop | £120 |
| Other building workers | £120 |
| Army, RAF and Royal Marines | £100 |
| Agriculture | £100 |
| Royal Navy | £80 |
| Uniformed fire fighters and fire officers; uniformed prison officers | £80 |
| Pharmacists, pharmacy assistants and laboratory staff | £80 |
If your job is not listed, the £60 standard rate applies. Full list in flat rate expenses by job, taken from HMRC's guidance on job expenses for uniforms, work clothing and tools.
How much you get back
Relief is the flat rate multiplied by your tax rate. In Scotland it is your Scottish rate, for example 20% at the basic rate or 21% at the intermediate rate.
| Flat rate | Per year at 20% | Per year at 40% | Five years at 20% |
|---|---|---|---|
| £60 | £12 | £24 | £60 |
| £80 | £16 | £32 | £80 |
| £100 | £20 | £40 | £100 |
| £120 | £24 | £48 | £120 |
| £125 plus shoes and tights (£143) | £28.60 | £57.20 | £143 |
| £140 | £28 | £56 | £140 |
| £185 | £37 | £74 | £185 |
Five years means this tax year plus the four before it. This year usually comes through a change to your tax code rather than a payment.
How far back you can claim
| Tax year | Claim by |
|---|---|
| 2022 to 2023 | 5 April 2027 |
| 2023 to 2024 | 5 April 2028 |
| 2024 to 2025 | 5 April 2029 |
| 2025 to 2026 | 5 April 2030 |
| 2026 to 2027 (this year) | HMRC normally adjusts your tax code |
Once a deadline passes, that year is gone. If you have worn a uniform since 2022, claim before 5 April 2027 to keep the oldest year.
How to claim
Claim yourself, free
Sign in to your personal tax account with your Government Gateway details and use HMRC's online claim for job expenses, or send a P87 by post. Choose each tax year and select uniform, work clothing and tools. If you already send a Self Assessment return, put it on the employment pages of your return instead. HMRC may ask you to confirm your job and that you wear a uniform.
Let us do it
We check your HMRC record for everything you can claim, not just uniform: work mileage, professional fees, tools and tax code errors. We file the claim as your agent. Fee 37.5% plus VAT of the refund, nothing if there is no refund.
If uniform is your only expense, claiming yourself is quick and keeps all of a small refund. If you also drive for work, pay a registration fee or changed jobs, a full check usually finds more.
Worked examples
- Retail assistant, £60 rate, basic rate taxpayer: £12 a year, £48 for the four past years plus £12 off this year's tax.
- Nurse, £125 plus shoes and tights, basic rate: £28.60 a year, about £114 for the four past years. Add the £120 NMC fee, also claimable, and the four past years come to about £210.
- Police constable, £140, higher rate: £56 a year, £224 for the four past years.
When you cannot claim
- Your employer launders the uniform, or provides free laundry facilities you could use.
- Your employer already pays you an allowance that covers it.
- You paid no income tax that year.
- The clothing is ordinary clothing, even with a dress code.
You cannot claim the cost of buying a uniform or protective clothing your employer should provide. If you had to buy specialist tools or clothing yourself, you may be able to claim the actual cost instead of the flat rate, with receipts.
Questions
Do I need receipts?
Not for the flat rate. It is a fixed amount HMRC has agreed for your job. You need receipts only if you claim actual costs instead.
Does HMRC adjust my tax code afterwards?
Usually, yes. HMRC adds the flat rate to your tax code so you get the relief in future years without a new claim.
Can I claim if I work part time?
Yes. The flat rate is the same for part time and full time workers, as long as you paid tax that year.
I have two jobs with uniforms. Can I claim twice?
You can claim for each job where you meet the conditions.
Can I claim for shoes?
Healthcare staff can add £12 for shoes and £6 for tights or stockings where everyone must wear the same colour or style. Safety boots your employer should provide are not claimable.
I am self-employed. Can I claim?
Not this way. Self-employed people claim work clothing costs as an expense on their Self Assessment return.
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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