Tax relief on work uniforms, tools and professional fees in 2026/27
Published · 5 min read · Figures checked . UK rules and rates change, so check the official sources below before you act.
Employees who pay for upkeep of a uniform or tools, or for an approved professional fee, may be able to claim back some of the tax paid. This guide explains flat rate expenses, the rules and the time limits.
What this relief is and how it works
Employees sometimes pay out of their own pocket for things that their job requires. Tax relief is a way of getting back the Income Tax that was charged on the money spent, rather than getting the full cost back. GOV.UK says you might qualify if you use your own money for things you must buy for your job and only use them for work. The amount of relief depends on what you spent and the rate of tax you pay, so a claim of £60 at the 20% rate gives £12. The relief also cannot be more than the tax you paid in that year. For the current year, HMRC (Her Majesty's Revenue and Customs, the UK tax authority) will usually change your tax code so you pay less tax. For earlier years it may adjust the code or give a refund.
Uniforms, work clothing and tools: flat rate expenses
The relief covers cleaning, repairing or replacing a uniform or specialist clothing such as overalls or safety boots, and repairing or replacing small tools. It does not cover the initial cost of buying work clothing, everyday clothing, or protective equipment that your employer should provide or pay for. GOV.UK says you can claim either the actual amount you spent, which needs receipts and a postal claim, or a flat rate expense. A flat rate expense is an agreed fixed amount for a particular industry or job for each tax year, and no receipts are needed. If your industry and job are not on the list, the default amount is £60. If your employer pays all of your expenses you cannot claim, and if they pay part you deduct that from the flat rate figure.
Professional fees and subscriptions
A separate relief covers professional membership fees if you must pay them to do your job, and annual subscriptions to approved professional bodies or learned societies where membership is relevant to your work. HMRC keeps a list of approved bodies, and the entry for some bodies is marked to show that journal subscriptions can be included. You cannot claim for life membership, for fees your employer paid, or for fees paid to a body HMRC has not approved. Unlike the flat rate system, this claim is for what you actually paid, so GOV.UK says to send copies of receipts or other evidence that show the amount. The same time limit applies: the current tax year and the four before it.
How much it is worth: a worked example
These figures are illustrative only. Suppose someone in a job with a £125 flat rate expense pays Income Tax at 20% in England. The relief is £125 x 20% = £25 for one tax year. If their employer already pays £45 towards the cost, the claim is reduced to £125 minus £45 = £80, and £80 x 20% = £16. Someone with a default £60 claim would get £60 x 20% = £12 a year, or £12 x 5 = £60 across the current year and four earlier years, if they qualified in every one of them. A higher rate taxpayer paying 40% would get £60 x 40% = £24 for a year. Scottish rates differ, so the same £80 claim would be worth £80 x 19% = £15.20 at the starter rate or £80 x 21% = £16.80 at the intermediate rate.
Who this applies to and who it does not
The relief is for employees who pay Income Tax. People with no tax liability get no relief, because it cannot exceed the tax paid. The self-employed follow different rules. If someone files a Self Assessment return, GOV.UK says they must claim through the return rather than separately. Rates and bands also vary by where you live: for 2026/27 the Personal Allowance is £12,570 and England, Wales and Northern Ireland use 20% for income up to £50,270, then 40%. Scotland uses starter, basic, intermediate, higher, advanced and top rates of 19%, 20%, 21%, 42%, 45% and 48%, so the value of each pound claimed depends on which band it falls in.
- Applies to: employees who buy or maintain items required for their job, or pay approved professional fees themselves.
- Does not apply to: the initial cost of work clothing, everyday clothes, items the employer pays for, or the self-employed.
- Flat rate claims need no receipts; actual cost claims do.
Common mistakes and where to get help
Common problems include claiming something an employer already covers, assuming the figure is the refund when it is the amount of expense on which tax relief is given, and claiming for fees to a body that is not on the approved list. If the actual amount differs from an estimated claim, GOV.UK says to tell HMRC and send evidence. Free help is available from HMRC's helpline and from Citizens Advice. This guide is general information, not personal advice.
Check before you act
Flat rate amounts, approved lists and tax bands can change. It can be worth confirming the figures and rules on the official pages linked below before making a claim.
Sources
For information only. See our disclaimer and editorial standards. Spotted an error? Tell us.
