On this page
In short
- Wash a work uniform at home and HMRC allows a flat rate each year, usually £60, higher for some jobs.
- No receipts. It is a fixed amount.
- The relief is tax on the flat rate: £12 a year at 20% for the standard rate.
- Claim 4 years at once.
Rates and examples for your job: nurses, police, care workers, hospitality, retail, security.
What counts as a uniform
Clothing that is recognisably workwear: a branded polo shirt, scrubs, a tabard, hi-vis, a police or forces uniform, chef's whites. Plain clothes you choose to wear for work do not count, even if the employer sets a dress code.
The flat rates
| Job | Annual flat rate |
|---|---|
| Standard rate, most jobs | £60 |
| Nurses, midwives, HCAs, domiciliary care workers | £125 |
| Police officers | £140 |
| Mechanics, engineers | £120 |
| Armed forces | £80 to £100 |
| Chefs | £60 |
Full list in flat rate expenses by job.
Who cannot claim
- Your employer launders it, or provides free facilities to.
- Your employer already pays you a laundry allowance.
- You paid no income tax that year.
Worked example
A retail worker on the £60 rate: £12 tax back a year, £48 over 4 years. A nurse on £125: £25 a year, £100 over 4 years, plus shoes and tights allowances. Small alone, which is why it sits alongside mileage and fees in one claim.
Questions
Can I claim the cost of buying the uniform?
Not usually for employees. PPE such as protective clothing and safety boots is not claimable either: your employer should provide it or repay you.
Does HMRC adjust my tax code afterwards?
Often, so future years are covered without another claim.
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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