| Uniform Tax Refund — Key Figures | |
|---|---|
| Standard flat rate | £60/year — basic rate taxpayer gets £12 back; higher rate £24 |
| Healthcare workers | Nurses £185/yr; doctors £171/yr |
| Aviation | Pilots £1,022/yr; cabin crew £720/yr |
| Construction and trades | Joiners £140/yr; engineers £120/yr |
| Backdating | 4 tax years — claim up to 5 years total (current + 4 previous) |
| How to claim | Online at gov.uk/tax-relief-for-employees or P87 form by post |
HMRC allows employed workers to claim tax relief on the cost of maintaining work clothing they must wear and wash themselves. This is a flat-rate expense — no receipts needed. The relief reduces taxable income, meaning less tax paid. For a basic-rate taxpayer the standard £60 flat rate generates a £12 refund. Industry-specific rates are significantly higher.
Who Qualifies
You qualify if: you are an employee (PAYE); you wear a recognisable uniform or specialist clothing as a job requirement; the clothing is not suitable for everyday wear outside work (a business suit does not qualify); and you pay for washing or maintaining it yourself. Your employer must not provide laundry facilities that you actually use.
| Occupation | HMRC flat rate/year | Basic rate refund | Higher rate refund |
|---|---|---|---|
| Nurses and midwives | £185 | £37 | £74 |
| Doctors | £171 | £34.20 | £68.40 |
| Pilots | £1,022 | £204.40 | £408.80 |
| Cabin crew | £720 | £144 | £288 |
| Joiners and carpenters | £140 | £28 | £56 |
| Engineers (general) | £120 | £24 | £48 |
| Police officers | £140 | £28 | £56 |
| Prison officers | £80 | £16 | £32 |
| Teachers (vocational/lab) | £60 | £12 | £24 |
| Retail workers (uniform) | £60 | £12 | £24 |
| Standard rate (all others) | £60 | £12 | £24 |
How to Claim
Online (fastest): gov.uk/tax-relief-for-employees — log in with Government Gateway, select Flat Rate Expenses, choose your occupation. HMRC adjusts your tax code and issues a refund for the current and up to 4 previous tax years. Takes 5-10 minutes.
P87 form (post): Download form P87 from gov.uk and post to HMRC. Used if you cannot access the online service.
| 💡 Tip: Claim all four backdated years at once. A nurse backdating 4 years earns 4 x £185 x 20% = £148 in refunds from one 10-minute online claim. |
What You Cannot Claim
| Item | Claimable? | Reason |
|---|---|---|
| Business suit (office) | No | Suitable for everyday wear |
| Hi-vis vest (construction) | Yes | PPE and specialist clothing |
| NHS scrubs | Yes | Uniform — not everyday wear |
| Black trousers with work badge | No | Not a uniform — everyday clothing |
| Steel-toe boots (required) | Yes — under tools/equipment rate | Separate flat rate may apply |
| Employer launders uniform for you | No | No cost to you |
Backdating — Time Limits
You can claim the current tax year plus the 4 previous years. In May 2026 this means back to 2021/22. Claims beyond 4 years are time-barred under the Taxes Management Act 1970. Each year is assessed independently.
Impact on Your Tax Code
Once approved, HMRC adjusts your tax code to include the flat-rate allowance, so you receive the relief automatically in future years via lower PAYE deductions. You do not need to re-claim annually once the code is updated. Check your payslip confirms the allowance in your code.
| Disclaimer: This article is for information only and does not constitute financial, legal or tax advice. Figures correct at date of publication but subject to change. Always verify with primary sources (gov.uk, HMRC, FCA register) and consult a qualified adviser before making financial decisions. |
Frequently Asked Questions
I work for an agency — can I still claim?
Yes, provided you are on PAYE (not self-employed). Agency workers on PAYE are treated as employees for flat-rate expense purposes. Self-employed workers claim uniform expenses as a business expense on their self-assessment return.
My employer gives me a clothing allowance — can I still claim?
Only if the employer allowance does not fully cover your actual washing costs. If your employer pays you specifically for laundry, HMRC will set the allowance against the flat-rate claim. Declare any employer contributions when claiming.
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