On this page
In short
- Costs you had to pay to do your job and were not repaid for, where HMRC agrees the category.
- The big five: mileage, uniform laundering, tools, professional fees, working from home.
- Plus subsistence, specialist clothing and, rarely, training.
- Not: commuting, ordinary clothes, DBS checks or an ordinary driving licence, food at your normal workplace. Some licence fees do count, such as the SIA licence and LGV or PCV licence renewals.
The full list for employees
| Expense | How it is claimed | Guide |
|---|---|---|
| Mileage in your own vehicle | 55p (45p before April 2026) or 25p a mile less employer payments | Mileage |
| Public transport on work journeys | Actual cost | Mileage |
| Uniform laundering | Flat rate for your job, £60 if it is not listed | Uniform |
| Tools and equipment | Actual cost or flat rate | Tools |
| Professional fees and unions | Full or agreed proportion | Fees |
| Working from home | £6 a week if required, up to 2025 to 2026 only | Home working |
| Meals when travelling | Actual cost | Subsistence |
| Overnight stays for work | Actual cost of the room and meals |
What you cannot claim
- Travel to your one permanent workplace
- Ordinary clothes, even for a dress code
- DBS check, ordinary driving licence
- PPE such as safety boots, gloves and hi-vis
- Anything your employer reimbursed
- Training you chose to do for a future role
Other tax you might be owed
Not expenses, but often found in the same check: a wrong tax code, second job BR tax, Marriage Allowance, tax on a PPI payout.
Worked example
A domiciliary carer: 4,800 miles paid 25p (£960 relief) and uniform £125. £1,085 relief, £217 back a year, £868 over 4 years before fee.
Questions
How do I know what I spent 3 years ago?
Rotas, bank statements and tool accounts. Flat rates need nothing.
Self-employed?
Different and wider rules through a tax return. CIS subcontractors see CIS.
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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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